La recherche en controle de gestion: une perspective structurationniste

L. Briand and G. Bellemare

Working Papers from Quebec a Hull - Relations industrielles

Abstract: L'application de la theorie de la stucturation au controle de gestion permet de proposer que celui-ci constitue un ensemble de pratiques d'integration sociale et systemique, qui sont structurees par l'activite humaine, et qui structurent l'activite humaine. Les auteurs developpent les elements de la theorie utiles a la comprehension des pratiques du controle de gestion. Ils proposent une demarche permettant d'operationnaliser la perspective structurationniste pour l'etude des pratiques du controle de gestion.

Keywords: GESTION; RESSOURCES HUMAINES (search for similar items in EconPapers)
JEL-codes: M12 M10 (search for similar items in EconPapers)
Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:fth:uqahri:2000-4

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