IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00522395.html
   My bibliography  Save this paper

Les frontières de la recherche en contrôle de gestion : une analyse des cadres théoriques mobilisés

Author

Listed:
  • Marc Bollecker

    (GRAICO - Groupe de recherche sur l'apprentissage, l'innovation et la connaissance dans les organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar)

  • Wilfrid Azan

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine, COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne, BETA - Bureau d'Économie Théorique et Appliquée - INRA - Institut National de la Recherche Agronomique - UNISTRA - Université de Strasbourg - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique)

Abstract

A lot of contributions state out the importance of transdisciplinarity in research. Our research deepens the practices and the objectives of interdisciplinary approach in controlling. It analyses the impact of interdisciplinary approach. More precisely, we aim to measure the importation in business science of other theoretical frameworks especially from other sciences which proximity is relevant i.e. organization theory or any close science. Thus, we analysed some French reviews like Comptabilité, Contrôle, Audit or Finance, Contrôle, Stratégie and one American review Management Science between 2000-and 2007.

Suggested Citation

  • Marc Bollecker & Wilfrid Azan, 2008. "Les frontières de la recherche en contrôle de gestion : une analyse des cadres théoriques mobilisés," Post-Print halshs-00522395, HAL.
    • Handle: RePEc:hal:journl:halshs-00522395
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522395
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00522395/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Kyungchul Park & Kyungsik Lee & Sungsoo Park & Heesang Lee, 2000. "Telecommunication Node Clustering with Node Compatibility and Network Survivability Requirements," Management Science, INFORMS, vol. 46(3), pages 363-374, March.
    2. Ashish Arora & Amy Greenwald & Karthik Kannan & Ramayya Krishnan, 2007. "Effects of Information-Revelation Policies Under Market-Structure Uncertainty," Management Science, INFORMS, vol. 53(8), pages 1234-1248, August.
    3. Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.
    4. Jan A. Van Mieghem, 2007. "Risk Mitigation in Newsvendor Networks: Resource Diversification, Flexibility, Sharing, and Hedging," Management Science, INFORMS, vol. 53(8), pages 1269-1288, August.
    5. Jun Zhang, 2005. "Transshipment and Its Impact on Supply Chain Members' Performance," Management Science, INFORMS, vol. 51(10), pages 1534-1539, October.
    6. John D. C. Little, 2004. "Models and Managers: The Concept of a Decision Calculus," Management Science, INFORMS, vol. 50(12_supple), pages 1841-1853, December.
    7. Krishnan S. Anand & Karan Girotra, 2007. "The Strategic Perils of Delayed Differentiation," Management Science, INFORMS, vol. 53(5), pages 697-712, May.
    8. repec:dau:papers:123456789/9167 is not listed on IDEAS
    9. repec:dau:papers:123456789/886 is not listed on IDEAS
    10. Donald E. Harter & Sandra A. Slaughter, 2003. "Quality Improvement and Infrastructure Activity Costs in Software Development: A Longitudinal Analysis," Management Science, INFORMS, vol. 49(6), pages 784-800, June.
    11. Jean-Pierre Ponssard & Olivier Saulpic, 2000. "Une reformulation de l'approche dite du « balanced scorecard »," ACCRA, Association francophone de comptabilité, vol. 6(1), pages 7-25.
    12. repec:dau:papers:123456789/12245 is not listed on IDEAS
    13. Shannon W. Anderson & Henri C. Dekker, 2005. "Management Control for Market Transactions: The Relation Between Transaction Characteristics, Incomplete Contract Design, and Subsequent Performance," Management Science, INFORMS, vol. 51(12), pages 1734-1752, December.
    14. Sarv Devaraj & Rajiv Kohli, 2003. "Performance Impacts of Information Technology: Is Actual Usage the Missing Link?," Management Science, INFORMS, vol. 49(3), pages 273-289, March.
    15. Georgia Perakis & Guillaume Roels, 2007. "The Price of Anarchy in Supply Chains: Quantifying the Efficiency of Price-Only Contracts," Management Science, INFORMS, vol. 53(8), pages 1249-1268, August.
    16. Tim Baldenius & Stefan Reichelstein, 2005. "Incentives for Efficient Inventory Management: The Role of Historical Cost," Management Science, INFORMS, vol. 51(7), pages 1032-1045, July.
    17. Laurie J. Kirsch & V. Sambamurthy & Dong-Gil Ko & Russell L. Purvis, 2002. "Controlling Information Systems Development Projects: The View from the Client," Management Science, INFORMS, vol. 48(4), pages 484-498, April.
    18. Yossi Aviv, 2007. "On the Benefits of Collaborative Forecasting Partnerships Between Retailers and Manufacturers," Management Science, INFORMS, vol. 53(5), pages 777-794, May.
    19. Michael J. Lenox & Scott F. Rockart & Arie Y. Lewin, 2006. "Interdependency, Competition, and the Distribution of Firm and Industry Profits," Management Science, INFORMS, vol. 52(5), pages 757-772, May.
    20. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    21. Kevin B. Hendricks & Vinod R. Singhal, 2005. "Association Between Supply Chain Glitches and Operating Performance," Management Science, INFORMS, vol. 51(5), pages 695-711, May.
    22. Eduardo S. Schwartz & Carlos Zozaya-Gorostiza, 2003. "Investment Under Uncertainty in Information Technology: Acquisition and Development Projects," Management Science, INFORMS, vol. 49(1), pages 57-70, January.
    23. Stefanos A. Zenios, 2002. "Optimal Control of a Paired-Kidney Exchange Program," Management Science, INFORMS, vol. 48(3), pages 328-342, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rajiv D. Banker & Robert J. Kauffman, 2004. "50th Anniversary Article: The Evolution of Research on Information Systems: A Fiftieth-Year Survey of the Literature in Management Science," Management Science, INFORMS, vol. 50(3), pages 281-298, March.
    2. Amitava Dutta & Rahul Roy, 2008. "Dynamics of organizational information security," System Dynamics Review, System Dynamics Society, vol. 24(3), pages 349-375, September.
    3. Ji, Xiang & Sun, Jiasen & Wang, Zebin, 2017. "Turn bad into good: Using transshipment-before-buyback for disruptions of stochastic demand," International Journal of Production Economics, Elsevier, vol. 185(C), pages 150-161.
    4. Yogesh K. Dwivedi & David Wastell & Sven Laumer & Helle Zinner Henriksen & Michael D. Myers & Deborah Bunker & Amany Elbanna & M. N. Ravishankar & Shirish C. Srivastava, 2015. "Research on information systems failures and successes: Status update and future directions," Information Systems Frontiers, Springer, vol. 17(1), pages 143-157, February.
    5. Sun, Jiong & Debo, Laurens, 2014. "Sustaining long-term supply chain partnerships using price-only contracts," European Journal of Operational Research, Elsevier, vol. 233(3), pages 557-565.
    6. Lucy Gongtao Chen & Srinagesh Gavirneni, 2010. "Using Scheduled Ordering to Improve the Performance of Distribution Supply Chains," Management Science, INFORMS, vol. 56(9), pages 1615-1632, September.
    7. Elodie Adida & Victor DeMiguel, 2011. "Supply Chain Competition with Multiple Manufacturers and Retailers," Operations Research, INFORMS, vol. 59(1), pages 156-172, February.
    8. Mümin Kurtuluş & Sezer Ülkü & Beril L. Toktay, 2012. "The Value of Collaborative Forecasting in Supply Chains," Manufacturing & Service Operations Management, INFORMS, vol. 14(1), pages 82-98, January.
    9. Peng, Xuan & Wang, Xiongyuan & Chan, Kam C., 2020. "Does supplier stability matter in initial public offering pricing?," International Journal of Production Economics, Elsevier, vol. 225(C).
    10. Sean M. Handley & Corey M. Angst, 2015. "The impact of culture on the relationship between governance and opportunism in outsourcing relationships," Strategic Management Journal, Wiley Blackwell, vol. 36(9), pages 1412-1434, September.
    11. Ebru K. Bish & Xin Zeng & Juqi Liu & Douglas R. Bish, 2012. "Comparative Statics Analysis of Multiproduct Newsvendor Networks Under Responsive Pricing," Operations Research, INFORMS, vol. 60(5), pages 1111-1124, October.
    12. Yoris A. Au & Kim Huat Goh & Robert J. Kauffman & Frederick J. Riggins, 2007. "Planning Technology Investments For High Payoffs: A Rational Expectations Approach To Gauging Potential And Realized Value In A Changing Environment," Working Papers 0014, College of Business, University of Texas at San Antonio.
    13. Yoris A. Au & Kim Huat Goh & Robert J. Kauffman & Frederick J. Riggins, 2007. "Planning Technology Investments For High Payoffs: A Rational Expectations Approach To Gauging Potential And Realized Value In A Changing Environment," Working Papers 0014, College of Business, University of Texas at San Antonio.
    14. Mitsuhiro Fukuzawa & Ryosuke Sugie & Youngwon Park & Jin Shi, 2022. "An Exploratory Case Study on the Metrics and Performance of IoT Investment in Japanese Manufacturing Firms," Sustainability, MDPI, vol. 14(5), pages 1-21, February.
    15. Schmidt, Christoph G. & Wuttke, David A. & Heese, H. Sebastian & Wagner, Stephan M., 2023. "Antecedents of public reactions to supply chain glitches," International Journal of Production Economics, Elsevier, vol. 259(C).
    16. Magni, Carlo Alberto, 2009. "Splitting up value: A critical review of residual income theories," European Journal of Operational Research, Elsevier, vol. 198(1), pages 1-22, October.
    17. Weaver, Robert D. & Moon, Yongma, 2010. "Private Labels: A Mechanism For Fulfilling Consumer Demand For Healthy Food?," 115th Joint EAAE/AAEA Seminar, September 15-17, 2010, Freising-Weihenstephan, Germany 116397, European Association of Agricultural Economists.
    18. Simai He & Jay Sethuraman & Xuan Wang & Jiawei Zhang, 2017. "A NonCooperative Approach to Cost Allocation in Joint Replenishment," Operations Research, INFORMS, vol. 65(6), pages 1562-1573, December.
    19. Giovanni Gavetti & Constance E. Helfat & Luigi Marengo, 2017. "Searching, Shaping, and the Quest for Superior Performance," Strategy Science, INFORMS, vol. 2(3), pages 194-209, September.
    20. Prasanna Tambe & Lorin M. Hitt, 2014. "Measuring Information Technology Spillovers," Information Systems Research, INFORMS, vol. 25(1), pages 53-71, March.

    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-00522395. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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.