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Le rôle des représentations sociales au cours du processus de construction d'un outil de contrôle de gestion

Abstract : This research deals with the role of the actors representations inside the process of making a cost management device within public organisations. An intervention research, conducted with ADEME, highlights that the interaction between the cost management system and the actors representations helps making more reliable the construction process. In order to reach this aim, the organisation must, on the one hand, create a mode of action that encourages exchange and, on the other hand, open the process to external people.
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https://halshs.archives-ouvertes.fr/halshs-00466461
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Submitted on : Tuesday, March 23, 2010 - 10:17:31 PM
Last modification on : Wednesday, October 20, 2021 - 3:22:16 AM
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Benjamin Dreveton. Le rôle des représentations sociales au cours du processus de construction d'un outil de contrôle de gestion. Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2008, pp.125-153. ⟨10.3917/cca.142.0125⟩. ⟨halshs-00466461⟩

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