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Le recours à la métaphore : une voie de compréhension du contrôle de gestion dans les organisations non marchandes ?

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  • Stéphanie Chatelain-Ponroy

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

Using metaphor : a way of comprehension of management control?Management control is a system of management characterized by a visible, formalized dimension - expressed through techniques, through procedures and through tools - and a more hidden, informal dimension, relative to the controls of the behavior and including, therefore, human and managerial aspects. We propose here a representation which articulates phases of adoption, adaptation and appropriation.

Suggested Citation

  • Stéphanie Chatelain-Ponroy, 2009. "Le recours à la métaphore : une voie de compréhension du contrôle de gestion dans les organisations non marchandes ?," Post-Print halshs-00393062, HAL.
    • Handle: RePEc:hal:journl:halshs-00393062
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00393062
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    References listed on IDEAS

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