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L'utilisation de l'information comptable par les managers. Proposition d'une grille d'analyse fondée sur la théorie de la structuration

Author

Listed:
  • Adel Beldi

    (ESC - Ecole Supérieure de Commerce Chambéry Savoie)

  • Walid Cheffi

    (College of business administration - University of Dubaï)

  • Frédéric Wacheux

    (CREPA - Centre de recherche en économie pure et appliquée - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

Abstract

Cet article examine l'interprétation et l'utilisation de l'information comptable par les managers non spécialistes de la comptabilité. Il propose une approche d'analyse qui s'éloigne de la perspective technico-économique et positiviste de la comptabilité, s'intégrant ainsi dans une perspective socio-politique et organisationnelle. La théorie de la structuration de Giddens (1979, 1987) offre un cadre d'analyse pertinent pour relier les actions et interactions des managers aux caractéristiques de la structure (institution). Les trois dimensions d'analyse proposées par Giddens : signification, domination et légitimation combinées aux trois niveaux d'analyse (structure, modalités de structuration et individu-acteur) fournissent une grille d'analyse pour comprendre les actions ou interactions des managers. En effet, l'analyse des discours d'une vingtaine de managers appartenant à des entreprises françaises cotées sur le marché boursier, relève la pertinence de la théorie de la structuration pour expliquer les contradictions dans les discours et identifier les causes de certaines perceptions des managers vis-à-vis de l'information comptable, qui restent peu expliquées par la littérature en comptabilité.

Suggested Citation

  • Adel Beldi & Walid Cheffi & Frédéric Wacheux, 2006. "L'utilisation de l'information comptable par les managers. Proposition d'une grille d'analyse fondée sur la théorie de la structuration," Post-Print halshs-00548085, HAL.
    • Handle: RePEc:hal:journl:halshs-00548085
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548085
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    References listed on IDEAS

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