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L'Influence Des Technologies De L'Information Et De La Communication Sur La Fonction Controle De Gestion. Une Analyse Socio-Technique

Author

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  • Marie Boitier

    (LIRHE - Laboratoire Interdisciplinaire de recherche sur les Ressources Humaines et l'Emploi - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique)

Abstract

Les progrès récents en matière de technologie de l'information et de la communication (TIC) et une littérature abondante et enthousiaste quant à leurs effets potentiels invitent à s'interroger sur leur influence en matière d'organisation. Cette communication porte plus spécifiquement sur la fonction contrôle de gestion, qui contribue de façon croissante à la performance des organisations. Cette fonction se structure sous l'influence de multiple facteurs contextuels à la fois externes et internes. Parmi ces facteurs, il semble que les TIC, et singulièrement les ERP (Enterprise Resources Planning), ouvrent des opportunités, facilitant un décloisonnement vertical et horizontal. Les effets d'une nouvelle technologie sont cependant loin d'être totalement prédictibles; cela justifie une perspective non déterministe, dépassant la représentation structuro-fonctionnaliste. Le cadre socio-technique, enrichi des apports de la théorie de la structuration, permet l'analyse du phénomène de co-construction technologie-contrôle. La pertinence de cette grille de lecture est testée pour analyser un ensemble de données de terrain (trois cas d'entreprises en particulier).

Suggested Citation

  • Marie Boitier, 2002. "L'Influence Des Technologies De L'Information Et De La Communication Sur La Fonction Controle De Gestion. Une Analyse Socio-Technique," Post-Print halshs-00584446, HAL.
    • Handle: RePEc:hal:journl:halshs-00584446
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584446
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    References listed on IDEAS

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