Les frontières de la recherche en contrôle de gestion : une analyse des cadres théoriques mobilisés
RePEc: Research Papers in EconomicsPublished 1 May 2008Open access
Marc Bollecker, Wilfrid Azan
Citations5
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Abstract
De nombreux auteurs mettent l'accent sur la nécessité d'une ouverture disciplinaire dans les travaux de recherche. Notre article vise à analyser l'importance d'une telle démarche au travers de l'étude de ses enjeux et des pratiques des chercheurs en contrôle de gestion. Plus précisément, nous avons tenté de cerner le degré de perméabilité des travaux en contrôle à des cadres conceptuels externes. Pour ce faire, les numéros de revues françaises – Comptabilité, Contrôle, Audit et Finance, Contrôle, Stratégie – et d'une revue américaine – Management science – ont été analysés pour la période 2000 – 2007.
Keywords
Business, Management and Accounting
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