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La responsabilité sociale de l'enseignant chercheur en contrôle de gestion

Abstract : This article aims to question the managerial paradigms and dogmas that underlie the social responsibility of the teacher-researcher in management control. It first shows that research in management control has progressively emphasized human and social dimensions. It then highlights the societal significance of research in management control. However, a study of the DCG and DSCG examination papers and those of the Agrégation of Economy and Management, reveals an instrumental view of management control teaching that is out of step with research in management control. These observations lead to two recommendations: firstly, to develop in the education of future management controllers, a pragmatic perspective and to train them in complex thinking; secondly, to introduce critical thinking in the way management control issues are approached in the courses.
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Submitted on : Saturday, July 3, 2021 - 4:29:13 PM
Last modification on : Friday, October 22, 2021 - 3:16:04 PM
Long-term archiving on: : Monday, October 4, 2021 - 6:07:26 PM


Contrôle de gestion.pdf
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  • HAL Id : hal-03277485, version 1


Gérald Naro, Denis Travaillé. La responsabilité sociale de l'enseignant chercheur en contrôle de gestion. Management & Sciences Sociales, Humanisme & Gestion, 2021, Responsabilité sociétale des enseignants-chercheurs en management, 30 (30), pp.128-139. ⟨hal-03277485⟩



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