Rationaliser, dominer, discipliner. Une revue des recherches critiques en contrôle de gestion

Abstract : Mainstream research in management control derives from economic or functionalist theories of organisations. Critical researches, drawing on sociologic or philosophic frameworks, and using qualitative or historical data, has been growing for thirty years. These approaches question the rationality, neutrality and objectivity of these devices, thus their universality.
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Jérémy Morales, Samuel Sponem. Rationaliser, dominer, discipliner. Une revue des recherches critiques en contrôle de gestion. Economie et Société, 2009, Série « économie de l'entreprise », études critiques en management K (21), pp.2001-2043. ⟨halshs-00461678⟩

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