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Une Approche Sociopolitique Et Psychocognitive Des Outils De Gestion Comptables Et Financiers

Author

Listed:
  • Muriel Perez

    (PREACTIS - Centre de Recherche en Gestion - UJM - Université Jean Monnet - Saint-Étienne)

  • Sylvie Chalayer-Rouchon

    (PREACTIS - Centre de Recherche en Gestion - UJM - Université Jean Monnet - Saint-Étienne)

  • Christine Teyssier

    (PREACTIS - Centre de Recherche en Gestion - UJM - Université Jean Monnet - Saint-Étienne)

Abstract

Les outils comptables et financiers sont généralement abordés à travers une vision objective. Cette vision rationnelle ne permet pas de prendre conscience des éléments venant agir sur l'outil tels que les objectifs qui lui sont assignés ou la relation à l'acteur. L'article pose une grille de lecture à trois niveaux d'appropriation des outils : rationnel, socio-politique et psycho-cognitif.

Suggested Citation

  • Muriel Perez & Sylvie Chalayer-Rouchon & Christine Teyssier, 2005. "Une Approche Sociopolitique Et Psychocognitive Des Outils De Gestion Comptables Et Financiers," Post-Print halshs-00581260, HAL.
    • Handle: RePEc:hal:journl:halshs-00581260
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581260
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    References listed on IDEAS

    as
    1. Marc Amblard, 2004. "Conventions et comptabilité : vers une approche sociologique du modèle," Post-Print halshs-00266967, HAL.
    2. Graham, John R. & Harvey, Campbell R., 2001. "The theory and practice of corporate finance: evidence from the field," Journal of Financial Economics, Elsevier, vol. 60(2-3), pages 187-243, May.
    3. Joël Justin, 2004. "Proposition d'un cadre conceptuel d'analyse des jeux d'acteurs cristallisés dans et par les outils de contrôle," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 213-236.
    4. Céline Michaïlesco, 2000. "Perspectives pour la recherche sur les déterminants de l'offre d'information des entreprises," Post-Print halshs-00540575, HAL.
    5. Salavatore Maugeri, 2003. "Du politique dans les organisations," Post-Print halshs-00272195, HAL.
    6. Joël Justin, 2004. "Proposition d'un cadre conceptuel d'analyse des jeux d'acteurs cristallisés dans et par les outils de contrôle," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 10(3), pages 213-236.
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    Cited by:

    1. Cindy Zawadzki, 2006. "Indicateurs, acteurs et slack : la gestion de la viabilité hivernale sur les autoroutes," Post-Print halshs-00558405, HAL.

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