Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...

This article uses the literary form of the embedded narrative to link a particular text to the larger texts in which it is embedded, or the surrounding story situation. The article thus addresses a continuing problem in organizational discourse, which is the need to interpret discourse in...

This article presents a historical perspective on empowerment through an exposition of the writings of Ordway Tead (1891-1961) and early-20th-century debates as to the relationship between capitalism and democracy and specifically the balance of power among workers, managers, and owners. The...

Évoluer d’un modèle fonctionnel à une forme d’organisation multipolaire impose aux firmes une profonde remise en question de leur management

Tout travail de recherche repose sur une certaine vision du monde, utilise une méthodologie, propose des résultats visant à comprendre, expliquer, prédire ou transformer. Une explicitation de ces présupposés épistémologiques permet de contrôler la démarche de recherche, d’accroître...

Administration in organizations emerged as a specific field of inquiry for social sciences in the middle of the twentieth century. Herbert Simon has defined a program that allows social sciences to move from principles to concepts about action and action taking. Four main perspectives of...

Analyser la structure et la dynamique d'utilisation des outils de gestion pose assez naturellement la question des processus par lesquels ces outils sont inventés. Le processus, ou l'activité, de conception peut précéder la phase de diffusion et de mise en œuvre, mais on peut également...

This article analyzes the different phases the Information Systems--Sociology relationship has gone through and points out some specific features of sociologists and Information Systems scientists in their conceptualization of Information Technology (IT). It shows that both academic fields...