IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00461678.html
   My bibliography  Save this paper

Rationaliser, dominer, discipliner. Une revue des recherches critiques en contrôle de gestion

Author

Listed:
  • Jérémy Morales

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Samuel Sponem

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

Abstract

Mainstream research in management control derives from economic or functionalist theories of organisations. Critical researches, drawing on sociologic or philosophic frameworks, and using qualitative or historical data, has been growing for thirty years. These approaches question the rationality, neutrality and objectivity of these devices, thus their universality.

Suggested Citation

  • Jérémy Morales & Samuel Sponem, 2009. "Rationaliser, dominer, discipliner. Une revue des recherches critiques en contrôle de gestion," Post-Print halshs-00461678, HAL.
    • Handle: RePEc:hal:journl:halshs-00461678
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00461678
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00461678/document
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Francois-Xavier Mayegle & Solange Ngo Nguidjol, 2017. "Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(2), pages 25-42, May.
    2. Morales, Jérémy & Sponem, Samuel, 2017. "You too can have a critical perspective! 25 years of Critical Perspectives on Accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 149-166.
    3. Nicolas Dufour Docteur En Gestion & Emmanuel Laffort, 2016. "Gestion de la fraude : vers un triptyque Responsabilisation des acteurs-Autonomie-Sanction. Cas d'application au sein du secteur des assurances complémentaires santé," Post-Print hal-03335947, HAL.

    More about this item

    Keywords

    contrôle de gestion; études critiques;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00461678. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.