Essec\Faculty\Model\Profile {#2205
#_id: "B00000064"
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"academId" => "1923"
"slug" => "ancelin-bourguignon-annick"
"fullName" => "Annick ANCELIN-BOURGUIGNON"
"lastName" => "ANCELIN-BOURGUIGNON"
"firstName" => "Annick"
"title" => array:2 [
"fr" => "Professeur émérite"
"en" => "Emeritus Professor"
]
"email" => "bourguignon@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
"departments" => []
"phone" => "+33 (0)1 34 43 30 12"
"sites" => []
"facNumber" => "1923"
"externalCvUrl" => "https://faculty.essec.edu/cv/ancelin-bourguignon-annick/pdf"
"googleScholarUrl" => "https://scholar.google.com/citations?user=b8GyRqgAAAAJ"
"facOrcId" => "https://orcid.org/0000-0002-0457-1463"
"career" => array:7 [
0 => Essec\Faculty\Model\CareerItem {#2230
#_index: null
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"en" => "Assistant Professor"
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"en" => "ESSEC Business School"
]
"country" => array:2 [
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"en" => "France"
]
]
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}
1 => Essec\Faculty\Model\CareerItem {#2231
#_index: null
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"en" => "ESSEC Business School"
]
"country" => array:2 [
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}
2 => Essec\Faculty\Model\CareerItem {#2232
#_index: null
#_id: null
#_source: array:7 [
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"en" => "ESSEC Business School"
]
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]
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}
3 => Essec\Faculty\Model\CareerItem {#2233
#_index: null
#_id: null
#_source: array:7 [
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"label" => array:2 [
"fr" => "Cadre comptable et financier"
"en" => "Accounting and Finance manager in International Firms"
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"fr" => "Various"
"en" => "Various"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
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}
4 => Essec\Faculty\Model\CareerItem {#2234
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1978-01-01"
"endDate" => "1979-12-31"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Other Academic Appointments"
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"label" => array:2 [
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"fr" => "École Nationale d'Administration (ENA) de la République Islamique de Mauritanie"
"en" => "École Nationale d'Administration (ENA) de la République Islamique de Mauritanie"
]
"country" => array:2 [
"fr" => "Mauritanie"
"en" => "Mauritania"
]
]
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}
5 => Essec\Faculty\Model\CareerItem {#2235
#_index: null
#_id: null
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]
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]
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6 => Essec\Faculty\Model\CareerItem {#2236
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"diplomes" => array:6 [
0 => Essec\Faculty\Model\Diplome {#2207
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#_id: null
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]
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}
1 => Essec\Faculty\Model\Diplome {#2209
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"fr" => "Université Paris-Dauphine, PSL"
"en" => "Université Paris-Dauphine, PSL"
]
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"fr" => "France"
"en" => "France"
]
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}
2 => Essec\Faculty\Model\Diplome {#2206
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3 => Essec\Faculty\Model\Diplome {#2210
#_index: null
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#_source: array:6 [
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"label" => array:2 [
"en" => "MBTI Certification"
"fr" => "Certification MBTI"
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"fr" => "OPP"
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"country" => array:2 [
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4 => Essec\Faculty\Model\Diplome {#2204
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#_source: array:6 [
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"en" => "Réseau PLURIDIS"
]
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]
]
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}
5 => Essec\Faculty\Model\Diplome {#2208
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#_id: null
#_source: array:6 [
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}
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"bio" => array:2 [
"fr" => "<p>Coach, antérieurement praticienne des organisations et professeur de contrôle de gestion, Annick Ancelin-Bourguignon conduit des recherches interdisciplinaires en management. Associées à des dispositifs pédagogiques constructivistes qui font une large place à la réflexivité des étudiants et participants, celles-ci permettent d'offrir des cours et séminaires qui explorent la complexité des situations de management à l'aide de diverses théories du monde social (psychologiques, sociologiques, philosophiques, etc.). En révélant l'envers du décor, cet examen souvent critique permet de tracer de nouvelles pistes pour un management alternatif, à l'écart des modes, de la langue de bois et des idées simpl(ist)es - un management respectueux des différences interculturelles et interpersonnelles susceptible de contribuer au développement mutuellement satisfaisant des organisations et de leurs membres.</p>"
"en" => """
<p>Annick Ancelin-Bourguignon conducts interdisciplinary research that, combined with constructivist teaching methods placing students and participants at the core of the learning process, provides the basis of seminars and courses that explore the complexity of management situations under various social science perspectives, such as psychology, sociology and philosophy. Shedding light on frequently concealed aspects of management leads to critical analyses that enable to propose alternative forms of management that, far from fashionable but often simplistic ideas, are respectful of intercultural as well as interpersonal differences, thus contributing to the mutually satisfying development of organizations and their members. Having been a manager in firms before joining academia (where she has been a Professor of Management Accounting/Control before turning to Management), Annick is also active as a coach.</p>\n
\n
<p> </p>
"""
]
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"distinctions" => array:2 [
0 => Essec\Faculty\Model\Distinction {#2237
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"date" => "2001-01-01"
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"fr" => "Prix Manpower de la Thèse de Doctorat en Gestion des Ressources Humaines ("La perception des critères d'évaluation de la performance : le rôle de la relation au travail et des performances perçues")"
"en" => "Manpower Award - Best Doctoral thesis in HRM ("The perception of performance evaluation criteria: the role of the relationship to work and perceived performance")"
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1 => Essec\Faculty\Model\Distinction {#2238
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"fr" => "David Solomons Prize, Meilleur article dans le volume annuel de Management Accounting Research ("The American balanced scorecard and the French tableau de bord: the ideological dimension", avec V. Malleret et H. Nørreklit)"
"en" => "David Solomons Prize, Best paper in the annual volume of Management Accounting Research ("The American balanced scorecard and the French tabelau de bord: the ideological dimension", with V. Malleret and H. Nørreklit)"
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0 => Essec\Faculty\Model\TeachingItem {#2229
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1 => Essec\Faculty\Model\TeachingItem {#2228
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]
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"en" => "ESSEC Business School"
]
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0 => Essec\Faculty\Model\ExtraActivity {#2211
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1 => Essec\Faculty\Model\ExtraActivity {#2212
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2 => Essec\Faculty\Model\ExtraActivity {#2213
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"en" => "Research activities"
]
"subType" => array:2 [
"fr" => "Membre d'une association académique"
"en" => "Member of an academic association"
]
"label" => array:2 [
"fr" => "Membre de l'Association Francophone de Comptabilité (AFC)"
"en" => "Member of the Association Francophone de Comptabilité (AFC)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2205}
}
9 => Essec\Faculty\Model\ExtraActivity {#2220
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2006-01-01"
"endDate" => "2010-12-31"
"year" => null
"uuid" => "299"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Research activities"
]
"subType" => array:2 [
"fr" => "Autre activité académique"
"en" => "Other academic activity"
]
"label" => array:2 [
"fr" => "Membre de MACORG (Management Control Research Group)"
"en" => "Member of MACORG (Management Control Research Group)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2205}
}
10 => Essec\Faculty\Model\ExtraActivity {#2221
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2008-01-01"
"endDate" => null
"year" => null
"uuid" => "502"
"type" => array:2 [
"fr" => "Activités professionnelles"
"en" => "Professional activities"
]
"subType" => array:2 [
"fr" => "Consulting"
"en" => "Consulting"
]
"label" => array:2 [
"fr" => "Coach"
"en" => "Coach"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2205}
}
11 => Essec\Faculty\Model\ExtraActivity {#2222
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2010-01-01"
"endDate" => null
"year" => null
"uuid" => "203"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Research activities"
]
"subType" => array:2 [
"fr" => "Rôle d’expert ou évaluateur dans une organisation de recherche"
"en" => "Role as an expert or appraisor in a research organization"
]
"label" => array:2 [
"fr" => "Evaluatrice de projets de recherche"
"en" => "PhD advisor"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2205}
}
12 => Essec\Faculty\Model\ExtraActivity {#2223
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2014-01-01"
"endDate" => "2018-01-01"
"year" => null
"uuid" => null
"type" => array:2 [
"fr" => "Services"
"en" => "Services"
]
"subType" => array:2 [
"fr" => null
"en" => null
]
"label" => array:2 [
"fr" => "Membre du CHSCT (Comité d'Hygiène, de Sécurité et des Conditions de Travail)"
"en" => "Member of the CHSCT comittee (Comité d'Hygiène, de Sécurité et des Conditions de Travail)"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2205}
}
13 => Essec\Faculty\Model\ExtraActivity {#2224
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "1985-01-01"
"endDate" => "1986-12-31"
"year" => null
"uuid" => "502"
"type" => array:2 [
"fr" => "Activités professionnelles"
"en" => "Professional activities"
]
"subType" => array:2 [
"fr" => "Consulting"
"en" => "Consulting"
]
"label" => array:2 [
"fr" => "Consultant, Bureau International du Travail"
"en" => "Consultant, International Labor Office"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2205}
}
14 => Essec\Faculty\Model\ExtraActivity {#2225
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2005-01-01"
"endDate" => "2008-12-31"
"year" => "2005"
"uuid" => "103"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Research activities"
]
"subType" => array:2 [
"fr" => "Membre d'un comité de lecture"
"en" => "Editorial Board Membership"
]
"label" => array:2 [
"fr" => "Membre du comité de lecture - Comptabilité, Contrôle, Audit"
"en" => "Editorial board membership - Comptabilité, Contrôle, Audit"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2205}
}
15 => Essec\Faculty\Model\ExtraActivity {#2226
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2006-01-01"
"endDate" => "2006-12-31"
"year" => "2006"
"uuid" => "199"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Research activities"
]
"subType" => array:2 [
"fr" => "Autre activité éditoriale"
"en" => "Other editorial activity"
]
"label" => array:2 [
"fr" => "Guest Editor - International Studies of Management and Organization"
"en" => "Guest Editor - International Studies of Management and Organization"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2205}
}
16 => Essec\Faculty\Model\ExtraActivity {#2227
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2007-01-01"
"endDate" => "2014-12-31"
"year" => "2007"
"uuid" => "103"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Research activities"
]
"subType" => array:2 [
"fr" => "Membre d'un comité de lecture"
"en" => "Editorial Board Membership"
]
"label" => array:2 [
"fr" => "Membre du comité de lecture - Management Accounting Research"
"en" => "Editorial board membership - Management Accounting Research"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2205}
}
]
"theses" => array:1 [
0 => Essec\Faculty\Model\These {#2239
#_index: null
#_id: null
#_source: array:9 [
"year" => "2015"
"startDate" => "2009"
"endDate" => "2015"
"student" => "AZAMBUJA Ricardo"
"firstJob" => "Associate Professor - ESC Rennes School of Business and second affiliation at Fundacao Dom Cabral"
"label" => array:2 [
"fr" => "Middle-Managers and Boundaries in Organizations: Collaboration, Experience of Work and Organizational Realities at Stake"
"en" => "Middle-Managers and Boundaries in Organizations: Collaboration, Experience of Work and Organizational Realities at Stake"
]
"role" => array:2 [
"fr" => "Directeur de thèse"
"en" => "Thesis director"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2205}
}
]
"indexedAt" => "2024-04-27T10:21:24.000Z"
"contributions" => array:176 [
0 => Essec\Faculty\Model\Contribution {#2241
#_index: "academ_contributions"
#_id: "1384"
#_source: array:18 [
"id" => "1384"
"slug" => "instruments-de-gestion-et-culture-le-cas-du-retour-de-linvestissement"
"yearMonth" => "1994-10"
"year" => "1994"
"title" => "Instruments de gestion et culture : le cas du retour de l'investissement"
"description" => "BOURGUIGNON, A. (1994). Instruments de gestion et culture : le cas du retour de l'investissement. <i>Intercultures</i>, 25/26, pp. 151-168."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:53:30"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "151-168"
"volume" => "25/26"
"number" => ""
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les méthodes utilisées en Occident et au Japon pour mesurer le retour de l'investissement - pour le choix d'investissement et la mesure des performances - diffèrent largement. Ces différences sont liées aux stratégies et modes de gestion locaux, mais au-delà aux spécificités des environnements économique et culturel."
"en" => "The Return On Investment concept is used for investment evaluation and for performance measurement. In both fields, the Japanese and Western firms practices differ largely. Local strategies and local way of management support theses differences, as well as some features of the economic and cultural environments."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
1 => Essec\Faculty\Model\Contribution {#2243
#_index: "academ_contributions"
#_id: "1489"
#_source: array:18 [
"id" => "1489"
"slug" => "la-dynamique-des-doubles-contraintes-dans-les-organisations-propositions-pour-limiter-leur-caractere-toxique"
"yearMonth" => "2018-02"
"year" => "2018"
"title" => "La dynamique des doubles contraintes dans les organisations. Propositions pour limiter leur caractère toxique"
"description" => "ANCELIN-BOURGUIGNON, A. (2018). La dynamique des doubles contraintes dans les organisations. Propositions pour limiter leur caractère toxique. <i>Revue Française de Gestion</i>, 44(270), pp. 143-157."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Double contrainte"
1 => "Instruments de gestion"
2 => "Paradoxe"
3 => "Performance"
4 => "Rémunération variable"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.cairn.info/revue-francaise-de-gestion-2018-1-page-143.htm?try_download=1"
"publicationInfo" => array:3 [
"pages" => "143-157"
"volume" => "44"
"number" => "270"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article mobilise le concept de double contrainte, « jumeau » de la notion de paradoxe, pour identifier précisément les différentes composantes des paradoxes organisationnels. Cet inventaire permet de montrer comment les doubles contraintes se sont récemment multipliées, notamment avec le développement conjoint des instruments de gestion et de certains discours, et par quels processus elles produisent du stress et de la souffrance au travail. Cette analyse permet de formuler des propositions qui permettent d’en limiter les effets dommageables pour les personnes et les organisations."
"en" => "This article uses the sister concept of paradox – double bind – to precisely capture the various components of organizational paradoxes. This inventory enables to show how double binds have recently drastically increased, notably with the simultaneous diffusion of management systems and specific discourses; and by which processes they generate stress and ill-being at work. This analysis opens up paths for practice lowering the detrimental effects of paradoxes, both for persons and organizations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
2 => Essec\Faculty\Model\Contribution {#2245
#_index: "academ_contributions"
#_id: "1959"
#_source: array:18 [
"id" => "1959"
"slug" => "lirreductible-dimension-culturelle-des-instruments-de-gestions-lexemple-du-tableau-de-bord-et-du-balanced-scorecard"
"yearMonth" => "2002-05"
"year" => "2002"
"title" => "L'irréductible dimension culturelle des instruments de gestions : l'exemple du tableau de bord et du balanced scorecard"
"description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2002). L'irréductible dimension culturelle des instruments de gestions : l'exemple du tableau de bord et du balanced scorecard. <i>Accounting Auditing Control</i>, 8(2002/3), pp. 7-32."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "MALLERET V."
]
2 => array:1 [
"name" => "NØRREKLIT Hanne"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:44:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "7-32"
"volume" => "8"
"number" => "2002/3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Depuis une vingtaine d'années, le contrôle de gestion a réexaminé ses méthodes de mesure des performances. En France, ce questionnement a conduit à valoriser et réactualiser le traditionnel tableau de bord, tandis qu'aux Etats-Unis, le balanced scorecard se développait avec succès. Cet article présente les fondements culturels de ces deux instruments et montre comment ceux-ci peuvent en expliquer les différences -ainsi que d'éventuelles difficultés de mise en oeuvre."
"en" => "For abour twenty years, management control has been questioning its methods, especially those regarding performance measurement. This had head in France to pay renewed attention to and to actualise the old tableau de bord, while in the United States, the balanced scorecard sucessfully developed. This article presents the cultural roots of the two instruments and shows how they can explain their "technical" differences -as well as potential implementation problems."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#2242
#_index: "academ_contributions"
#_id: "1974"
#_source: array:18 [
"id" => "1974"
"slug" => "lordre-social-a-lepreuve"
"yearMonth" => "2003-10"
"year" => "2003"
"title" => "L'ordre social à l'épreuve"
"description" => "BOURGUIGNON, A. et CHIAPELLO, E. (2003). L'ordre social à l'épreuve. <i>Cadres CFDT</i>, (407), pp. 77-84."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "CHIAPELLO E."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:39:05"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "77-84"
"volume" => ""
"number" => "407"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "A partir de la notion d'épreuve, cet article commente l'évolution sur dix ans d'un systèmes d'évaluation de la performance et d'attribution du bonus dans un groupe industriel français. Il montre la contribution de ces instruments de gestion de la performance à la construction de l'ordre social et à la perception d'équité dans les organisations."
"en" => "Drawing on the concept of trial, this article comments on the dynamicsof an appraisal and bonus system over about ten years in a French industrial group. It shows how such performance management systems contribute to building and maintaining social order and perceptions of organisational justice."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2246
#_index: "academ_contributions"
#_id: "1999"
#_source: array:18 [
"id" => "1999"
"slug" => "management-accounting-and-value-creation-the-profit-and-loss-of-reification"
"yearMonth" => "2005-05"
"year" => "2005"
"title" => "Management Accounting and Value Creation: The Profit and Loss of Reification"
"description" => "BOURGUIGNON, A. (2005). Management Accounting and Value Creation: The Profit and Loss of Reification. <i>Critical Perspectives on Accounting</i>, 16(4), pp. 353-389."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:48:39"
"publicationUrl" => "https://doi.org/10.1016/j.cpa.2003.03.001"
"publicationInfo" => array:3 [
"pages" => "353-389"
"volume" => "16"
"number" => "4"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le contrôle et la comptabilité de gestion ont désormais pour fonction d'accompagner la création de valeur dans l'entreprise. Cette dernière est généralement présentée comme un concept à la fois simple, général, et d'importance stratégique. A partir du concept marxiste de réification, cet article montre que la création de valeur est communément réifiée à travers son objectivation, laquelle prévient la contestation et au-delà maintient la domination sociale. L'article discute la contribution de cette analyse à des questions de recherches plus gténérales comme l'innovation managériale et le rôle de la comptabilité dans le gouvernement des actions humaines. La conclusion suggère des pistes pour la recherche et les pratiques."
"en" => "Management accounting has recently broadened its scope to encompass contributing to the so-called value creation process. Value creation is usually presented as a simple, strategically relevant and all-embracing concept. Drawing from the Marxist concept of reification, this article shows that value creation is commonly reified through its objectification, which prevents any dispute and further maintains social domination. The contribution of this analysis to more general research questions, such as managerial innovation and the governmental role of accounting, is discussed. Academic and practical implications are suggested in the conclusion."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2240
#_index: "academ_contributions"
#_id: "2213"
#_source: array:18 [
"id" => "2213"
"slug" => "performance-management-and-management-control-evaluated-managers-point-of-view"
"yearMonth" => "2004-12"
"year" => "2004"
"title" => "Performance Management and Management Control: Evaluated Manager's Point of View"
"description" => "BOURGUIGNON, A. (2004). Performance Management and Management Control: Evaluated Manager's Point of View. <i>European Accounting Review</i>, 13(4), pp. 659-687."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:32:49"
"publicationUrl" => "https://www.tandfonline.com/doi/full/10.1080/0963818042000216875"
"publicationInfo" => array:3 [
"pages" => "659-687"
"volume" => "13"
"number" => "4"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les critères d'évaluation de la performance représentent le point commun des systèmes de gestion de la performance, que ceux-ci soient mis en oeuvre par le contrôle de gestion ou par la gestion des ressources humaines. Cet article propose un cadre théorique pour penser et étudier ensemble ces critères d'évaluation et discute les résultats d'une enquête empirique centrée sur les perceptions individuelles des personnes évaluées."
"en" => "On the borderline of management control and human resource management systems, this article investigates the question of performance evaluation criteria, where both systems overlap. The perspective is interpretative, with a focus on the individual perceptions of evaluated persons. The article develops a framework for thinking and studying these criteria and discusses the findings of an empirical study."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2244
#_index: "academ_contributions"
#_id: "2225"
#_source: array:18 [
"id" => "2225"
"slug" => "peut-on-definir-la-performance"
"yearMonth" => "1995-07"
"year" => "1995"
"title" => "Peut-on définir la performance ?"
"description" => "BOURGUIGNON, A. (1995). Peut-on définir la performance ? <i>Revue Française de Comptabilité</i>, 269, pp. 61-66."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:52:12"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "61-66"
"volume" => "269"
"number" => ""
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "En anglais comme en français, le contrôle de gestion, la gestion des ressources humaines, le management général usent abondamment du mot performance. A défaut de définition spécifique dans le champ organisationnel, ce texte tente d'en cerner les multiples sens et d'en proposer une définition."
"en" => "In English as well as in French, general management, management control and human resource management commonly use the word performance, without defining precisely the meaning of this word. This paper explores the various meanings of the word performance before suggesting a definition of it."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2247
#_index: "academ_contributions"
#_id: "2504"
#_source: array:18 [
"id" => "2504"
"slug" => "sous-les-paves-la-plage-ou-les-multiples-fonctions-du-vocabulaire-comptable-lexemple-de-la-performance"
"yearMonth" => "1997-03"
"year" => "1997"
"title" => "Sous les pavés, la plage... ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance"
"description" => "BOURGUIGNON, A. (1997). Sous les pavés, la plage... ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance. <i>Accounting Auditing Control</i>, 3(1997/1), pp. 89-101."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:50:23"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "89-101"
"volume" => "3"
"number" => "1997/1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Depuis quelques années, le mot performance est au coeur des discours du contrôle de gestion. Rarement défini, polysémique, ce mot contient en outre des métaphores qui suggèrent des représentations additionnelles. Ce flou sémantique remplit diverses fonctions sociales et idéologiques qui servent l'intérêt des divers acteurs."
"en" => "In the past few years, management control has been commonly using the word "performance", although there is no precise definition of this polysemous word. A further analysis of the metaphors associated with the word leads to the conclusion that this lack of semantic precision has valuable social functions for everybody."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2248
#_index: "academ_contributions"
#_id: "2549"
#_source: array:18 [
"id" => "2549"
"slug" => "subjectivities-and-micro-processes-of-change-in-accounting-practices-a-case-study"
"yearMonth" => "2013-03"
"year" => "2013"
"title" => "Subjectivities and Micro-Processes of Change in Accounting Practices: A Case Study"
"description" => "ANCELIN-BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2013). Subjectivities and Micro-Processes of Change in Accounting Practices: A Case Study. <i>Journal of Accounting and Organizational Change</i>, 9(2), pp. 206-236."
"authors" => array:3 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:30:56"
"publicationUrl" => "https://www.researchgate.net/publication/263123765_Subjectivities_and_micro-processes_of_change_in_accounting_practices_A_case_study"
"publicationInfo" => array:3 [
"pages" => "206-236"
"volume" => "9"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article propose une extension du cadre théorique de Hasselbladh et Kallinikos (2000) pour étudier le rôle des subjectivités dans l'institutionnalisation de nouvelles méthodes de gestion. L'analyse de la mise en oeuvre d'un système de mesure et de gestion de la performance dans une grande entreprise du secteur public français montre que l'acceptation délibérée des méthodes peut co-exister avec des réticences dans leur usage."
"en" => "The article proposes an extension of Hasselbladh and Kallinikos’ (2000) framework to study the role of subjectivities in the institutionalization of new management methods. The analysis of the implementation of a new performance management and measurement system in a large French public sector firm evidences that deliberate acceptance of methods may co-exist with non-deliberate reluctant behaviour."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#2249
#_index: "academ_contributions"
#_id: "2592"
#_source: array:18 [
"id" => "2592"
"slug" => "the-american-balanced-scorecard-versus-the-french-tableau-de-bord-the-ideological-dimension"
"yearMonth" => "2004-06"
"year" => "2004"
"title" => "The American balanced scorecard versus the French tableau de bord: the ideological dimension"
"description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2004). The American balanced scorecard versus the French tableau de bord: the ideological dimension. <i>Management Accounting Research</i>, 15(2), pp. 107-134."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "MALLERET Véronique"
]
2 => array:1 [
"name" => "NØRREKLIT Hanne"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Ideology"
1 => "Balanced scorecard"
2 => "Tableau de bord -Performance measurement -Fair contract -Honour"
]
"updatedAt" => "2021-12-15 16:37:27"
"publicationUrl" => "https://doi.org/10.1016/j.mar.2003.12.006"
"publicationInfo" => array:3 [
"pages" => "107-134"
"volume" => "15"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Sur le plan international, le balanced scorecard retient une grande part de l'attention portée aux systèmes qui mesurent la performance dans une perspective stratégique. En France, où on utilise le tableau de bord depuis au moins 50 ans, il n'a cependant pas reçu un acceuil très chaleureux. Ce texte étudie les fondements idéologiques des deux instruments et leur degré de cohérence avec l'idéologie respective des sociétés française et américaine. Cette analyse fournit en outre des éléments qui éclairent les questions les plus générales de la transférabilité et de la globalisation des méthodes de management."
"en" => "Much attention is currently given to strategic measurement systems, the balanced scorecard being by far the most highly profiled among them. The balanced scorecard has not, however, received a particulary warm welcome in France, where the tableau de bord has been used for a least 50 years. This article investigates the ideological assumptions of the two methods and how they cohere with the ideology of the French and American society. In addition, this analysis provides some insight into the more general question of the transferability of management methods and the appropriateness of globalisation of management methods."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#2250
#_index: "academ_contributions"
#_id: "2712"
#_source: array:18 [
"id" => "2712"
"slug" => "the-role-of-criticism-in-the-dynamics-of-performance-evaluation-systems"
"yearMonth" => "2005-08"
"year" => "2005"
"title" => "The Role of Criticism in the Dynamics of Performance Evaluation Systems"
"description" => "BOURGUIGNON, A. et CHIAPELLO, E. (2005). The Role of Criticism in the Dynamics of Performance Evaluation Systems. <i>Critical Perspectives on Accounting</i>, 16(6), pp. 665-700."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "CHIAPELLO E."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:47:54"
"publicationUrl" => "https://www.sciencedirect.com/science/article/pii/S1045235404000504"
"publicationInfo" => array:3 [
"pages" => "665-700"
"volume" => "16"
"number" => "6"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article présente le concept sociologique d'épreuve proposé par Boltanski et Chiapello (1999) et en propose une application dans le champ du contrôle de gestion. L'évaluation de la performance peut ainsi être considérée comme une épreuve évoluant sous l'influence de la critique, dans le sens d'une plus grande justice organisationnelle. L'étude de l'évolution décennale des règles d'attribution du bonus dans un groupe textile français fournit une illustration de la dynamique de cette épreuve."
"en" => "This article presents the sociological concept of "trial" (Boltanski and Chiapello, 1999) and proposes an application in the management control field. Performance evaluation may thus be considered as a trial that contributes to organisational justice, and further changes under the pressure of criticism. The longitudinal study of the changing rules of calculation and attribution of bonuses in a French textile group illustrates the dynamics of this trial."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#2251
#_index: "academ_contributions"
#_id: "512"
#_source: array:18 [
"id" => "512"
"slug" => "le-cout-unitaire-ce-nest-pas-ma-priorite-ou-le-difficile-mariage-de-la-performance-economique-et-sociale-dans-une-entreprise-du-secteur-public"
"yearMonth" => "2005-08"
"year" => "2005"
"title" => ""Le coût unitaire, ce n'est pas ma priorité", ou le difficile mariage de la performance économique et sociale dans une entreprise du secteur public"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2005). "Le coût unitaire, ce n'est pas ma priorité", ou le difficile mariage de la performance économique et sociale dans une entreprise du secteur public. <i>Revue de Gestion des Ressources Humaines</i>, (57), pp. 42-61."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:46:58"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "42-61"
"volume" => ""
"number" => "57"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article présente les résultats d'une recherche empirique qui explore les rôles de l'identité et de l'identification dans le processus d'appropriation (ou de résistance) des acteurs à l'introduction d'un nouvel instrument de gestion des performances associé au développement de la culture économique dans une grande entreprise française du secteur public traditionnellement orientée vers divers aspects de la performance sociale."
"en" => "This article presents and discusses the findings of field-based research aiming at exploring the roles of identity and identification in how actors appropriate (or resist to) a new performance management system associated with the development of an economic culture in a large French public-sector firm where social aspects of performance were previously predominant."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#2252
#_index: "academ_contributions"
#_id: "774"
#_source: array:18 [
"id" => "774"
"slug" => "changer-doutils-de-controle-de-gestion-de-la-coherence-instrumentale-a-la-coherence-psychologique"
"yearMonth" => "2004-09"
"year" => "2004"
"title" => "Changer d'outils de contrôle de gestion ? De la cohérence instrumentale à la cohérence psychologique"
"description" => "BOURGUIGNON, A. et JENKINS, A. (2004). Changer d'outils de contrôle de gestion ? De la cohérence instrumentale à la cohérence psychologique. <i>Finance Contrôle Stratégie</i>, 7(3), pp. 31-61."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:2 [
"name" => "JENKINS Alan"
"bid" => "B00000265"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:35:07"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "31-61"
"volume" => "7"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le changement d'outil de contrôle de gestion s'accompagne d'appels récurrents à la cohérence. Cet article montre que la cohérence est pensée de façon dominante comme une harmonie de divers éléments (stratégie, indicateurs...) favorable à la performance ("cohérence instrumentale"), tandis que les approches psychologiques de la cohérence sont peu mobilisées. L'histoire d'un changement d'outil comptable dans une grande entreprise française montre la tension "naturelle" entre ces deux types de cohérence et plaide pour une meilleure intégration des aspects psychologiques de la cohérence."
"en" => "Change in management control systems, usually considered in terms of "coherence", relies on unstated assumptions about the relations between mangement tools and techniques and organizational actors. By analyzing these relations in an interdisciplinary manner, this article re-examines appeals to coherence typically made when management control systems change. We argue that demands for "instrumental coherence" (to enhance organizational performance and success) run a considerable risk in ignoring the important needs for "psychological coherence" of actors. This thesis is illustrated by an empirical case."
]
"authors_fields" => array:2 [
"fr" => "Droit "
"en" => "Business Law"
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#2253
#_index: "academ_contributions"
#_id: "844"
#_source: array:18 [
"id" => "844"
"slug" => "comptabilite-analytique-et-strategie-comment-font-les-japonais"
"yearMonth" => "1993-05"
"year" => "1993"
"title" => "Comptabilité analytique et stratégie : comment font les Japonais ?"
"description" => "BOURGUIGNON, A. (1993). Comptabilité analytique et stratégie : comment font les Japonais ? <i>Revue Française de Comptabilité</i>, 245, pp. 44-51."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:54:07"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "44-51"
"volume" => "245"
"number" => ""
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les pratiques de comptabilité analytique des firmes japonaises sont au service de leurs stratégies externes. Elles sont également cohérentes avec leurs stratégies internes et la nature des relations sociales dans l'organisation."
"en" => "Japanese cost accounting practices are consistent with both external and internal strategies and with the local type of social relationships."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#2254
#_index: "academ_contributions"
#_id: "960"
#_source: array:18 [
"id" => "960"
"slug" => "den-kulturelle-dimension-i-okonomistyringen-illustreret-via-tableau-de-bord-og-des-balancered"
"yearMonth" => "2002-05"
"year" => "2002"
"title" => "Den kulturelle dimension i okonomistyringen: illustreret via tableau de bord og des Balancered"
"description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2002). Den kulturelle dimension i okonomistyringen: illustreret via tableau de bord og des Balancered. <i>Accounting Auditing Control</i>, (mai), pp. 33-59."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "MALLERET V."
]
2 => array:1 [
"name" => "NØRREKLIT Hanne"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:43:17"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "33-59"
"volume" => ""
"number" => "mai"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Depuis une vingtaine d'années, le contrôle de gestion a réexaminé ses méthodes de mesure des performances. En France, ce questionnement a conduit à valoriser et réactualiser le traditionnel tableau de bord, tandis qu'aux Etats-Unis, le balanced scorecard se développait avec succès. Cet article présente les fondements culturels de ces deux instruments et montre comment ceux-ci peuvent en expliquer les différences -ainsi que d'éventuelles difficultés de mise en oeuvre."
"en" => "For about twenty years, management control has been questioning its methods, especially those regarding performance measurement. This has head in France to pay renewed attention to and actualise the old tableau de bord, while in the United States, the balanced scorecard successfully developed. This article presents the cultural roots of the two instruments and shows how they can explain their "technical" differences -as well as potential implementation problems."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#2255
#_index: "academ_contributions"
#_id: "1153"
#_source: array:18 [
"id" => "1153"
"slug" => "evaluer-les-performances-i-comment-penser-ensemble-grh-et-controle-de-gestion"
"yearMonth" => "2001-05"
"year" => "2001"
"title" => "Evaluer les performances (I) : Comment penser ensemble GRH et contrôle de gestion"
"description" => "BOURGUIGNON, A. (2001). Evaluer les performances (I) : Comment penser ensemble GRH et contrôle de gestion. <i>Management et Conjoncture Sociale</i>, (604), pp. 16-19."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:45:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "16-19"
"volume" => ""
"number" => "604"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Au-delà de leurs apparences, les évaluations de performance conduites par le contrôle de gestion et la GRH mettent toutes deux en oeuvre un même contrôle d'une règle du jeu collectif. A partir de la théorie de la régulation de J.D. Reynaud, cet article propose un modèle qui permet de lire ensemble et transversalement les différents dispositifs d'évaluation des performances."
"en" => "While management control evaluates organizational performance, human resource management evaluates human performance. Beyond some divergent traits, both performance evaluations are controlling the application of the same social rule. Drawing from Reynaud's regulation theory, this article builds a model, which makes a cross-functional comprehension of various performance evaluations possible."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#2256
#_index: "academ_contributions"
#_id: "1154"
#_source: array:18 [
"id" => "1154"
"slug" => "evaluer-les-performances-ii-les-criteres-mobilises-par-la-grh-et-le-controle-de-gestion-sont-ils-concurrents"
"yearMonth" => "2001-05"
"year" => "2001"
"title" => "Evaluer les performances (II) : les critères mobilisés par la GRH et le contrôle de gestion sont-ils concurrents ?"
"description" => "BOURGUIGNON, A. (2001). Evaluer les performances (II) : les critères mobilisés par la GRH et le contrôle de gestion sont-ils concurrents ? <i>Management et Conjoncture Sociale</i>, (604), pp. 20-24."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:45:48"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "20-24"
"volume" => ""
"number" => "604"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Une enquête auprès de personnes évaluées dans un réseau bancaire suggère que la perception des critères d'évaluation est très diverse (et parfois inattendue !) selon les personnes. Elle montre également que les critères d'évaluation mobilisés par le contrôle de gestion et la GRH permettent, ensemble, de gérer différentes dimensions de la performance -ce qui suggère une conception et une maintenance partagée des instruments de gestion associés."
"en" => "The results of an empirical research in the banking sector show that the evaluated persons perceive their performance evaluation criteria very differently (and sometimes unexpectedly!). It is also evidenced that performance management is made possible through the use of criteria from both management control systems and human resource management systems. This suggests a shared design and maintenance of related evaluation systems."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
17 => Essec\Faculty\Model\Contribution {#2257
#_index: "academ_contributions"
#_id: "1343"
#_source: array:18 [
"id" => "1343"
"slug" => "il-faut-bien-que-quelque-chose-change-pour-que-lessentiel-demeure-la-dimension-ideologique-du-nouveau-controle-de-gestion"
"yearMonth" => "2003-05"
"year" => "2003"
"title" => "Il faut bien que quelque chose change pour que l'essentiel demeure : la dimension idéologique du "nouveau" contrôle de gestion"
"description" => "BOURGUIGNON, A. (2003). Il faut bien que quelque chose change pour que l'essentiel demeure : la dimension idéologique du "nouveau" contrôle de gestion. <i>Accounting Auditing Control</i>, 9(2003/3), pp. 27-53."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 16:41:53"
"publicationUrl" => "https://www.cairn.info/revue-comptabilite-controle-audit-2003-3-page-27.htm"
"publicationInfo" => array:3 [
"pages" => "27-53"
"volume" => "9"
"number" => "2003/3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Depuis une vingtaine d'années, un contrôle de gestion aux méthodes et à la philosophie renouvelées accompagne les mutations stratégiques des organisations. Cet article montre comment le discours du "nouveau" contrôle de gestion construit des oppositions qui incitent à le penser en rupture avec les méthodes précédentes et qui masquent la permanence, voire le renforcement des anciennes manières de faire. Ces procédés discursifs et rhétoriques nourrissent la quête de légitimité et de légitimation des dirigeants. Ils éclairent la dimension idéologique du "nouveau" contrôle de gestion, c'est-à-dire sa contribution active à la pérennité de l'ordre social dans les organisations."
"en" => "In the past twenty years, the methods and the philosophy of management control have been largely renovated to adapt to strategic changes. This article shows how the discourse of the "new" management control builds oppositions which lead us to perceive it as radically different from previous methods. This has the effect of veiling the permanency, and even the tightening of older means of control. Such discursive and rhetoric devices bring legitimacy and legitimisation. This suggests that the "new" management control has an ideological dimension: it actively contributes to the perpetuation of social order in organisations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
18 => Essec\Faculty\Model\Contribution {#2258
#_index: "academ_contributions"
#_id: "10760"
#_source: array:18 [
"id" => "10760"
"slug" => "the-priming-role-of-qualitative-research-in-constructivist-management-control-teaching"
"yearMonth" => "2019-10"
"year" => "2019"
"title" => "The priming role of qualitative research in constructivist management control teaching"
"description" => "ANCELIN-BOURGUIGNON, A. (2019). The priming role of qualitative research in constructivist management control teaching. <i>Qualitative Research in Accounting and Management</i>, 16(2), pp. 463-490."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.researchgate.net/publication/333519636_The_priming_role_of_qualitative_research_in_constructivist_management_control_teaching"
"publicationInfo" => array:3 [
"pages" => "463-490"
"volume" => "16"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Drawing on educational science research and concepts, this paper aims to organize and analyze prior accounting literature on the integration of research into teaching and provides evidence for the relevance of integrating research into constructivist management accounting teaching. Design/methodology/approach Evidence shall be drawn from the autoethnographic account of a case study, namely, an MiM course in a French business school. Findings The presentation of qualitative research plays a priming role in collective debates where knowledge is co-produced by the group of students. Research limitations/implications The analysis opens up many avenues for future research on constructivist accounting teaching (e.g. teachers’ profiles, cross-cultural comparison) and its consequences. Practical implications The case provides examples of how, in practice and beyond general principles, the constructivist teacher adapts to his/her audience and their educational heritage. It also invites a holistic consideration of teaching arrangements, the relationships between their elements and their collective impact on learning. Originality/value The case study, the analysis of which draws on educational science frameworks and concepts, provides an in-depth account of research integration into constructivist accounting teaching."
"en" => "Drawing on educational science research and concepts, this paper aims to organize and analyze prior accounting literature on the integration of research into teaching and provides evidence for the relevance of integrating research into constructivist management accounting teaching. Design/methodology/approach Evidence shall be drawn from the autoethnographic account of a case study, namely, an MiM course in a French business school. Findings The presentation of qualitative research plays a priming role in collective debates where knowledge is co-produced by the group of students. Research limitations/implications The analysis opens up many avenues for future research on constructivist accounting teaching (e.g. teachers’ profiles, cross-cultural comparison) and its consequences. Practical implications The case provides examples of how, in practice and beyond general principles, the constructivist teacher adapts to his/her audience and their educational heritage. It also invites a holistic consideration of teaching arrangements, the relationships between their elements and their collective impact on learning. Originality/value The case study, the analysis of which draws on educational science frameworks and concepts, provides an in-depth account of research integration into constructivist accounting teaching."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
19 => Essec\Faculty\Model\Contribution {#2259
#_index: "academ_contributions"
#_id: "10763"
#_source: array:18 [
"id" => "10763"
"slug" => "lost-in-translation-transferring-creativity-insights-from-arts-into-management"
"yearMonth" => "2020-09"
"year" => "2020"
"title" => "Lost in translation? Transferring creativity insights from arts into management"
"description" => "ANCELIN-BOURGUIGNON, A., DORSETT, C. et AZAMBUJA, R. (2020). Lost in translation? Transferring creativity insights from arts into management. <i>Organization</i>, 27(5), pp. 717-741."
"authors" => array:3 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "DORSETT Chris"
]
2 => array:1 [
"name" => "AZAMBUJA Ricardo"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "Artistic critique of capitalism, arts, creativity, management, organizational aesthetics"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://journals.sagepub.com/doi/full/10.1177/1350508419855716"
"publicationInfo" => array:3 [
"pages" => "717-741"
"volume" => "27"
"number" => "5"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Since the early 2000s the business sector has, as a matter of both professional and academic concern, repeatedly advocated the transfer of artistic practices, especially those deemed exemplary forms of creativity, to a management world grappling with new challenges – a claim we here call the ‘transferability thesis’ in order to consider the responses made to what Boltanski and Chiapello define as an artistic critique of capitalism. Drawing on the wide range of relevant academic literature, this article critically examines the plausibility of the ‘thesis’. To this end, we review analytical literature advocating artistic transfers alongside empirical work that examines art interventions within organizations. Both are important components of a broader organizational aesthetics approach even though, we contend, neither strands of research provide a plausible argument for meaningful transferability. We then draw on arts-based literature, management theory and psychology to compare notions of creativity at both ends of the proposed transferral process. We highlight convergence and variance in art and business thinking, noting fundamental mismatches with regard to utility, rationalization and heteronomy – three levels of incompatibility that make a genuine transplantation of art ideas highly unlikely. Finally, we discuss our critical contribution in relation to the specious status of the ‘thesis’ and the centrality of Boltanski and Chiapello’s triadic model of capitalism to our investigation. By way of a conclusion, we suggest that further research is needed to examine the symbolic nature of appeals to artistic creativity by management."
"en" => "Since the early 2000s the business sector has, as a matter of both professional and academic concern, repeatedly advocated the transfer of artistic practices, especially those deemed exemplary forms of creativity, to a management world grappling with new challenges – a claim we here call the ‘transferability thesis’ in order to consider the responses made to what Boltanski and Chiapello define as an artistic critique of capitalism. Drawing on the wide range of relevant academic literature, this article critically examines the plausibility of the ‘thesis’. To this end, we review analytical literature advocating artistic transfers alongside empirical work that examines art interventions within organizations. Both are important components of a broader organizational aesthetics approach even though, we contend, neither strands of research provide a plausible argument for meaningful transferability. We then draw on arts-based literature, management theory and psychology to compare notions of creativity at both ends of the proposed transferral process. We highlight convergence and variance in art and business thinking, noting fundamental mismatches with regard to utility, rationalization and heteronomy – three levels of incompatibility that make a genuine transplantation of art ideas highly unlikely. Finally, we discuss our critical contribution in relation to the specious status of the ‘thesis’ and the centrality of Boltanski and Chiapello’s triadic model of capitalism to our investigation. By way of a conclusion, we suggest that further research is needed to examine the symbolic nature of appeals to artistic creativity by management."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
20 => Essec\Faculty\Model\Contribution {#2260
#_index: "academ_contributions"
#_id: "10802"
#_source: array:18 [
"id" => "10802"
"slug" => "control-related-social-psychology-concepts-their-contribution-to-management-control-research"
"yearMonth" => "2019-12"
"year" => "2019"
"title" => "Control-related social psychology concepts: their contribution to management control research"
"description" => "ANCELIN-BOURGUIGNON, A. et GIRAUD, F. (2019). Control-related social psychology concepts: their contribution to management control research. <i>Accounting Auditing Control</i>, 25(3), pp. 9-39."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "GIRAUD Françoise"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-05-25 12:32:01"
"publicationUrl" => "https://doi.org/10.3917/cca.253.0009"
"publicationInfo" => array:3 [
"pages" => "9-39"
"volume" => "25"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This article reviews social psychology concepts which can explain managers’ perceptions of control in management control processes (objective setting and performance evaluation), and the (scarce) works in management control research that have used them thus far. It shows how these concepts contribute to enriching the conceptual framework of management control and opening up many new avenues for management control research."
"en" => "This article reviews social psychology concepts which can explain managers’ perceptions of control in management control processes (objective setting and performance evaluation), and the (scarce) works in management control research that have used them thus far. It shows how these concepts contribute to enriching the conceptual framework of management control and opening up many new avenues for management control research."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
21 => Essec\Faculty\Model\Contribution {#2261
#_index: "academ_contributions"
#_id: "8070"
#_source: array:18 [
"id" => "8070"
"slug" => "images-of-performance-accounting-is-not-enough"
"yearMonth" => "1998-04"
"year" => "1998"
"title" => "Images of Performance: Accounting is not enough"
"description" => "ANCELIN-BOURGUIGNON, A. (1998). <i>Images of Performance: Accounting is not enough</i>. 98009, ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:20:55"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les résultats d'une enquête auprès de cadres supérieurs du secteur bancaire montrent que (1) à environnement raisonnablement constant, les représentations de la performance sont très diverses, (2) les indicateurs produits par le contrôle de gestion ne représentent que la moitié environ des représentations de la performance, (3) celles-ci contiennent, dans une proportion parfois significative, des représentations illégitimes de la performance. Des applications opérationnelles peuvent être développées à partir de ces résultats."
"en" => "This paper presents the results of a survey of executive bank managers showing that (1) images of performance are quite different, even when the environment is held reasonably constant, (2) accounting results, on average, count only for about half of the performance image, (3) the overall image of performance contains " illegitimate" representations (like obedience), in a sometimes significant proportion. Practical applications may be derived from these results."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
22 => Essec\Faculty\Model\Contribution {#2262
#_index: "academ_contributions"
#_id: "8221"
#_source: array:18 [
"id" => "8221"
"slug" => "levaluation-de-la-performance-un-instrument-de-gestion-eclate"
"yearMonth" => "1998-11"
"year" => "1998"
"title" => "L'évaluation de la performance : un instrument de gestion éclaté"
"description" => "ANCELIN-BOURGUIGNON, A. (1998). <i>L'évaluation de la performance : un instrument de gestion éclaté</i>. 98042, ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:20:34"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Tandis que la GRH évalue la performance individuelle, le contrôle de gestion évalue la performance collective. les deux instruments de gestion peuvent être considérés comme deux variations d'un même dispositif de contrôle d'une règle du jeu de l'action collective. Une recherche conduite auprès de cadres supérieurs d'une grande banque française montre que les critères d'évaluation de la performance mobilisés par les deux dispositifs sont bien perçus comme concurrents. Elle met en outre en évidence (1) la perception, dans une proportion parfois significative, de critères d'évaluation "infondés", (2) la diversité des représentations des fondements de l'évaluation, (3) l'existence de profils de percpetion auxquels peuvent être associés des déterminants. L'éclatement de l'évaluation de la performance n'est pas seulement fonctionnel, il est aussi cognitif."
"en" => "Whereas HRM appraises individual performance, management control evaluates collective performance. But both management instruments may be considered as two different forms of a same controle device, in collective regulation. A survey of executive managers in a large French bank shows the perceived competition between the performance evaluation criteria sourced in both systems. In addition, this survey shows (1) the perception of "unfounded" criteria, in a sometimes significant proportion, (2) the variety of representations about evaluation criteria and (3) the existence of perception styles and related determinants."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
23 => Essec\Faculty\Model\Contribution {#2263
#_index: "academ_contributions"
#_id: "8245"
#_source: array:18 [
"id" => "8245"
"slug" => "management-accounting-and-value-creation-value-yes-but-what-value"
"yearMonth" => "1998-12"
"year" => "1998"
"title" => "Management Accounting and Value Creation: Value Yes, but What Value ?"
"description" => "ANCELIN-BOURGUIGNON, A. (1998). <i>Management Accounting and Value Creation: Value Yes, but What Value ?</i> 98044, ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:19:59"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Depuis quelques années, la comptabilité de gestion se donne pour objectif de contribuer à la création de valeur dans l'organisation. Mais la valeur à créer varie selon les auteurs. Cet article interroge le concept de valeur dans les organisations. Après une revue des différentes "valeurs" qui s'y créent, nous montrons que la difficulté à séparer les différents sens économiques et philosophiques du terme peut conduire à une réification de la valeur, dangereuse parce qu'elle peut conduire à un manque de pertinence ou au désintérêt des acteurs pour la création de valeur."
"en" => "Management accounting has recently enlarged its scope to encompass contributing to the value creation process. But according to authors, the value at stake is not always the same. This paper questions the concept of value in organizations. After a brief review of the various "values" created in the firm, we show that the difficulties of desentangling the various economic and philosophical meanings of the word may lead to a reification of value, creating a risk of irrelevance or the actors' lack of interest in the subject."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
24 => Essec\Faculty\Model\Contribution {#2264
#_index: "academ_contributions"
#_id: "8246"
#_source: array:18 [
"id" => "8246"
"slug" => "management-accounting-change-and-the-construction-of-coherence-in-organisations-a-case-study"
"yearMonth" => "2004-03"
"year" => "2004"
"title" => "Management Accounting Change and the Construction of Coherence in Organisations: A Case Study"
"description" => "ANCELIN-BOURGUIGNON, A. et JENKINS, A. (2004). <i>Management Accounting Change and the Construction of Coherence in Organisations: A Case Study</i>. 04003, ESSEC Business School."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:2 [
"name" => "JENKINS Alan"
"bid" => "B00000265"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:23:10"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce texte montre que le changement organisationnel s'accompagne d'appels récurrents à la cohérence -celle-ci étant pensée de façon dominante comme une harmonie de divers éléments (stratégie, politiques, instruments de gestion...) favorable à la performance. Comparativement, les approches psychologiques de la cohérence sont peu mobilisées. L'histoire d'un changement organisationnel en cours dans une grande entreprise française, accompagné d'un changement d'outil comptable, illustre ces propositions générales et montre la tension "naturelle " entre les deux types de cohérence."
"en" => "This paper argues that organization change programmes are frequently backed by appeals to "coherence" -this understood as a harmonious fit between different variables (strategy, policies, management systems) conducive to better performance. In comparison recourse to psychological notions of coherence is far less widespread. The history of one such change programme in a large French firm is used to illustrate these ideas and highlights the tension between these two, quite different, notions of coherence."
]
"authors_fields" => array:2 [
"fr" => "Droit "
"en" => "Business Law"
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
25 => Essec\Faculty\Model\Contribution {#2265
#_index: "academ_contributions"
#_id: "8247"
#_source: array:18 [
"id" => "8247"
"slug" => "management-accounting-change-in-the-public-sector-a-french-case-study-and-a-new-institutionalist-perspective"
"yearMonth" => "2006-12"
"year" => "2006"
"title" => "Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective"
"description" => "ANCELIN-BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2006). <i>Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective</i>. 06018, ESSEC Business School."
"authors" => array:3 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Découplage"
1 => "Nouveau management public"
2 => "Secteur public"
]
"updatedAt" => "2021-12-15 17:22:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Nous analysons le mode d'adoption dans une grande entreprise publique française d'un nouveau système de contrôle de gestion inspiré des principes du Nouveau management public. Nous comparons le système formel, tel qu'il a été conçu et déployé dans l'organisation, les discours de ses promoteurs et des ses utilisateurs et les pratiques de ces derniers. Nos analyses font apparaître l'existence d'un découplage qui se produit ici au niveau de l'utilisation du nouveau système. Nous discutons la notion de découplage et les raisons ayant conduit à l'existence d'un découplage dans l'organisation étudiée."
"en" => "In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed practices of the latter. We identify clear decoupling patterns occurring here at the utilization level of the new system. We identify clear decoupling patterns occurring here at the utilizationlevel of the new system. We elaborate on the notion of decoupling and discuss the reasons conducing to the observed decoupling patterns in this organization."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
26 => Essec\Faculty\Model\Contribution {#2266
#_index: "academ_contributions"
#_id: "8248"
#_source: array:18 [
"id" => "8248"
"slug" => "management-control-and-coherence-some-unresolved-questions"
"yearMonth" => "2003-05"
"year" => "2003"
"title" => "Management Control and "Coherence": Some Unresolved Questions"
"description" => "BOURGUIGNON, A., JENKINS, A. et NØRREKLIT, H. (2003). <i>Management Control and "Coherence": Some Unresolved Questions</i>. 03018, ESSEC Business School."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:2 [
"name" => "JENKINS Alan"
"bid" => "B00000265"
]
2 => array:1 [
"name" => "NØRREKLIT H."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:23:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce document de recherche explore les divers sens et théories de la cohérence mobilisés dans les organisations. Cet inventaire suggère qu'au-delà de la diversité des approches bien connues de la "cohérence instrumentale", c'est-à-dire orientées vers la performance organisationnelle, on prête peu d'attention à un ensemble de théories de la "cohérence psychologique" - dont l'importance est pourtant cruciale pour l'étude de questions comme l'influence comportementale des systèmes de contrôle de gestion ou leur contribution au changement organisationnel."
"en" => "This paper explores the varied meanings of, and theories about, "coherence" which are deployed in organizations. This reveals that over and above the diversity of well known approaches to "instrumental coherence", which focus mainly on organizational performance, little attention has been devoted to theories of "psychological coherence" which are actually crucial to the study of issues like the behavioural influence of management control systems, or the real role of the latter in organizational change."
]
"authors_fields" => array:2 [
"fr" => "Droit "
"en" => "Business Law"
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
27 => Essec\Faculty\Model\Contribution {#2267
#_index: "academ_contributions"
#_id: "8320"
#_source: array:18 [
"id" => "8320"
"slug" => "performance-et-controle-de-gestion"
"yearMonth" => "1999-05"
"year" => "1999"
"title" => "Performance et contrôle de gestion"
"description" => "ANCELIN-BOURGUIGNON, A. (1999). <i>Performance et contrôle de gestion</i>. 99014, ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:18:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Depuis quelques années, on parle moins de contrôle de gestion que de "management" ou de "pilotage de la performance". Ce texte cerne les contours et les limites de cette évolution sémantique. Qu'entend-on exactement par performance ? Quelles évolutions du contenu accompagnent l'évolution de la forme ? Quels sont les pièges potentiels de ce "nouveau" contrôle de gestion ?"
"en" => "For several years, the word "Management Control" has become somewhat old-fashioned. Today, academics as well as practicioners preferably use the more attractive "Performance Management". This paper delineates the borders and limits of this semantic change. What does precisely performance mean? Which "new " content lies under the new form? What are the potential traps of this renewed management control?"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
28 => Essec\Faculty\Model\Contribution {#2268
#_index: "academ_contributions"
#_id: "8330"
#_source: array:18 [
"id" => "8330"
"slug" => "pilotage-de-gestion-des-nouveaux-environnements-de-production-les-pratiques-japonaises"
"yearMonth" => "1992-06"
"year" => "1992"
"title" => "Pilotage de gestion des nouveaux environnements de production : les pratiques japonaises"
"description" => "ANCELIN-BOURGUIGNON, A. (1992). <i>Pilotage de gestion des nouveaux environnements de production : les pratiques japonaises</i>. ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 21:00:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les pratiques japonaises de comptabilité analytique et de contrôle de gestion sont subordonnées aux objectifs stratégiques des firmes et cohérentes avec le mode de management japonais. Ceci les rend inégalement "transférables" dans nos nouveaux environnements de production."
"en" => "Japanese cost accounting and management control practices are closely related to the firms' strategic objectives and consistent with the local way of management. This latter point makes some of them difficult to import in our new industrial environments."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
29 => Essec\Faculty\Model\Contribution {#2269
#_index: "academ_contributions"
#_id: "8440"
#_source: array:18 [
"id" => "8440"
"slug" => "the-american-balanced-scorecard-versus-the-french-tableau-de-bord-an-ideological-perspective"
"yearMonth" => "2002-12"
"year" => "2002"
"title" => "The American Balanced Scorecard Versus the French Tableau de Bord: An Ideological Perspective"
"description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2002). <i>The American Balanced Scorecard Versus the French Tableau de Bord: An Ideological Perspective</i>. 02-5, 2002, Aarhus School of Business."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "MALLERET Véronique"
]
2 => array:1 [
"name" => "NØRREKLIT Hanne"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:26:20"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Cahier de Recherche"
"en" => "Working Papers"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le balanced scorecard retient actuellement l'essentiel de l'attention portée aux systèmes qui mesurent la performance dans une perspective stratégique. En France, où on utilise le tableau de bord depuis au moins 50 ans, il n'a cependant pas reçu un accueil très chaleureux. Ce texte étudie les fondements idéologiques des deux instruments afin d'expliquer leurs différences et leur degré de cohérence avec l'idéologie respective des sociétés françaises et américaines. Cette analyse fournit en outre des éléments qui éclairent les questions plus générales de la transférabilité et de la globalisation des méthodes de management."
"en" => "Much attention is currently given to strategic measurement systems, the balanced scorecard being by far the most highly profiled among them. The balanced scorecard has not, however, received a particularly warm welcome in France, where the tableau de bord has been used for at least 50 years. This paper investigates the ideologies forming the basis of the two methods, the aim being to explain the differences of the two methods and how they cohere with the ideology of the French and American society. In addition, this analysis provides some insight into the more general question of the transferability of management methods and the appropriateness of globalisation of management theories."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
30 => Essec\Faculty\Model\Contribution {#2270
#_index: "academ_contributions"
#_id: "8466"
#_source: array:18 [
"id" => "8466"
"slug" => "the-perception-of-performance-evaluation-criteria-1-perception-styles"
"yearMonth" => "1999-05"
"year" => "1999"
"title" => "The Perception of Performance Evaluation Criteria (1): Perception Styles"
"description" => "ANCELIN-BOURGUIGNON, A. (1999). <i>The Perception of Performance Evaluation Criteria (1): Perception Styles</i>. 99013, ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:19:37"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "La "réalité" est différente pour chacun. Comment ce lieu commun s'applique-t-il aux critères d'évaluation de la performance ? La question mérite d'être étudiée puisque l'influence des systèmes de contrôle de gestion sur le comportement individuel dépend (en partie) des représentations que chacun se fait de "la" réalité. Dans un texte précédent (DR 98009), nous avons montré qu'un même ensemble de critères d'évaluation de la performance était très différemment perçu par les responsables évalués, même lorsque leur environnement (systèmes de gestion, buts stratégiques, poste...) était raisonnablement constant. Ce document de recherche présente une analyse complémentaire de ces perceptions. Au-delà des différences individuelles, il est possible de définir, avec l'aide d'analyses factorielles et de classifications, des styles de perception. Ceux-ci sont construits autour de deux oppositions principales : (1) l'action est faite de résultats ou de moyens , (2) la perception est rationnelle ou intuitive."
"en" => "Perception depends on perceivers and "reality" differs for everybody. This general assumption is very important regarding management control systems, because their behavioral influence partly relies on the constructed "reality", to which systems belong. In a previous paper (DR 98009), we showed that a set of performance evaluation criteria was very variously perceived by managers even when their environment (management systems, strategic goals, position...) was held reasonably constant. This paper presents a further analysis of the perception of performance evaluation criteria. Beyond individual differences, is it possible to find out some common modes of perception? Multivariate and cluster analyses are used here to delineate perception styles, which are mainly built upon two oppositions: (1) action is made of results versus intuitive, (2) perception is rational versus intuitive."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
31 => Essec\Faculty\Model\Contribution {#2271
#_index: "academ_contributions"
#_id: "8467"
#_source: array:18 [
"id" => "8467"
"slug" => "the-perception-of-performance-evaluation-criteria-2-determinants-of-perception-styles"
"yearMonth" => "2000-03"
"year" => "2000"
"title" => "The Perception of Performance Evaluation Criteria (2): Determinants of Perception Styles"
"description" => "ANCELIN-BOURGUIGNON, A. (2000). <i>The Perception of Performance Evaluation Criteria (2): Determinants of Perception Styles</i>. DR n°00008, ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:18:16"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Dans un texte précédent (DR 99013), nous avons montré qu'au-delà des différences individuelles de perception d'un même ensemble de critères d'évaluation de la performance, il était possible de définir, avec l'aide d'analyses factorielles et de classifications, des styles de perception -principalement construits autour de deux oppositions (l'action est faite de résultats versus de moyens, et la perception est rationnelle versus intuititive). Ce texte présente l'influence sur ces styles de perception des déterminants individuels ou organisationnels suivants : (1) la relation que la personne entretient avec son travail , (2) la pratique régulière d'appréciations individuelles , (3) le style de management du supérieur hiérarchique. Ces influences, qui vont dans le sens suggéré par les théories générales de la perception, ouvrent de nouvelles perspectives de recherche. Dans la mesure où le comportement repose partiellement sur des représentations, ils suggèrent également des pistes de réflexion pour l'action, aussi bien en matière de contrôle de gestion que de gestion des ressources humaines."
"en" => "In a previous paper (DR 99013), we showed that, beyond individual differences in the perception of performance evaluation criteria, some common modes of perception may be delineated. This paper investigates the influence of some individual and hierarchical determinants on the perception styles, which are mainly built upon two oppositions (results versus means of action, and rationality versus intuition). Namely, the relationship to work, the regular practice of appraisal and the management style of the superior-appraiser have influences which may be explained by more general perception processes, especially the consistency of representations. These results open up new research perspectives. As far as behavior partly depends on perceptions, practical applications for management control and human resources management may also be derived."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
32 => Essec\Faculty\Model\Contribution {#2272
#_index: "academ_contributions"
#_id: "8468"
#_source: array:18 [
"id" => "8468"
"slug" => "the-perception-of-performance-evaluation-criteria-salience-or-consistency"
"yearMonth" => "2002-03"
"year" => "2002"
"title" => "The Perception of Performance Evaluation Criteria: Salience or Consistency?"
"description" => "ANCELIN-BOURGUIGNON, A. (2002). <i>The Perception of Performance Evaluation Criteria: Salience or Consistency?</i> 02006, ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:26:43"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article présente les résultats d'une recherche qui teste la pertinence respective des hypothèses de saillance et de cohérence en matière d'évaluation de la performance. En effet tous les systèmes d'évaluation (GRH et contrôle de gestion) font l'hypothèse que l'individu évalué accorde plus d'attention aux indicateurs qui montrent une performance médiocre (hypothèse de saillance), alors que les théories de psychologie cognitive suggèrent qu'au contraire, l'individu pourrait tout aussi bien porter son attention sur les indicateurs qui mettent en évidence une bonne performance (hypothèse de cohérence). Les résultats suggèrent que les effets de saillance et de cohérence apparaissant avec une fréquence à peu près égale, ce qui suggère (1) que les systèmes d'évaluation ne sont peut-être pas appropriés dans le sens où on le croit, et (2) que l'introduction de concepts de psychologie cognitive pourrait utilement enrichir les cadres d'analyse de l'évaluation de la performance."
"en" => "For about ten years, the behavioural influence of management control systems (MCS) has been increasingly reaffirmed. Behaviour partly relies on representations and MCS assume that managers pay a special attention to performance measures evidencing a poor performance. This implicit hypothesis may be related to general cognitive psychology theories, which theorise this kind of perception as a salience effect. However, many opposite perception processes, relying on consistency effects, are reported by cognitive and social psychologists. This article presents the results of an empirical research, the aim of which was to test the relevance of the salience versus consistency effect hypothesis regarding the perception of performance of evaluation criteria (PEC). Consistency effects occur about as frequently as salience effects - which leads to question the basic assumption of MCS. Additionally, the results suggest that future research frameworks might fruitfully integrate other psychological concepts, namely self-esteem and locus of control."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
33 => Essec\Faculty\Model\Contribution {#2273
#_index: "academ_contributions"
#_id: "8472"
#_source: array:18 [
"id" => "8472"
"slug" => "the-role-of-criticism-in-the-dynamics-of-performance-evaluation-systems"
"yearMonth" => "2003-01"
"year" => "2003"
"title" => "The Role of Criticism in the Dynamics of Performance Evaluation Systems"
"description" => "ANCELIN-BOURGUIGNON, A. et CHIAPELLO, E. (2003). <i>The Role of Criticism in the Dynamics of Performance Evaluation Systems</i>. HEC, 777/2003, HEC."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "CHIAPELLO E."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:25:05"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Cahier de Recherche"
"en" => "Working Papers"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce texte présente le concept sociologique d'épreuve proposé par Boltanski et Chiapello (1999) et en propose une application dans le champ du contrôle de gestion. L'évaluation de la performance peut ainsi être considérée comme une épreuve évoluant sous l'influence de la critique, dans le sens d'une plus grande justice organisationnelle. L'étude de l'évolution décennale des règles d'attribution du bonus dans un groupe textile français fournit une illustration de la dynamique de cette épreuve."
"en" => "This communication presents the sociological concept of trial (Boltanski & Chiapello, 1999) and proposes an application in the management control field. Performance evaluation may thus be considered as a trial that contributes to organisational justice, and changes in response to criticism. The longitudinal study of the changing rules of calculation and attribution of bonuses in a French textile group illustrates the dynamics."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
34 => Essec\Faculty\Model\Contribution {#2274
#_index: "academ_contributions"
#_id: "8473"
#_source: array:18 [
"id" => "8473"
"slug" => "the-role-of-critiscism-in-the-dynamics-of-performance-evaluation-systems"
"yearMonth" => "2003-05"
"year" => "2003"
"title" => "The Role of Critiscism in the Dynamics of Performance Evaluation Systems"
"description" => "ANCELIN-BOURGUIGNON, A. et CHIAPELLO, E. (2003). <i>The Role of Critiscism in the Dynamics of Performance Evaluation Systems</i>. 03017, ESSEC Business School."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "CHIAPELLO E."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:24:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce document de recherche présente le concept sociologique d'épreuve proposé par Boltanski et Chiapello (1999) et en propose une application dans le champ du contrôle de gestion. L'évaluation de la performance peut ainsi être considérée comme une épreuve évoluant sous l'influence de la critique, dans le sens d'une plus grande justice organisationnelle. L'étude de l'évolution décennale des règles d'attribution du bonus dans un groupe textile français fournit une illustration de la dynamique de cette épreuve."
"en" => "This working paper presents the sociological concept of " trial" (Boltanski & Chiapello, 1999) and proposes an application to the management control field. Performance evaluation may thus be considered as a trial that contributes to organisational justice, and further changes in response to critics. The longitudinal study of the changing rules of calculation and attribution of bonuses in a French textile group illustrates the dynamics of this trial."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
35 => Essec\Faculty\Model\Contribution {#2275
#_index: "academ_contributions"
#_id: "8571"
#_source: array:18 [
"id" => "8571"
"slug" => "proceedings-of-the-10th-workshop-on-managerial-and-organisational-cognition"
"yearMonth" => "2003-06"
"year" => "2003"
"title" => "Proceedings of the 10th Workshop on Managerial and Organisational Cognition"
"description" => "BOURGUIGNON, A. et DORSETT, C. (2003). Proceedings of the 10th Workshop on Managerial and Organisational Cognition. ESSEC Business School, France."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "DORSETT C."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-10-06 16:42:09"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Editeur d'actes de conférence"
"en" => "Conference proceedings editor"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ces actes rassemblent les 18 communications qui explorent des aspects variés de la créativité dans les organisations."
"en" => "In these proceedings, 18 texts explore various aspects of creativity in organisations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
36 => Essec\Faculty\Model\Contribution {#2276
#_index: "academ_contributions"
#_id: "9396"
#_source: array:18 [
"id" => "9396"
"slug" => "hdr"
"yearMonth" => "2006-06"
"year" => "2006"
"title" => "HDR"
"description" => "BOURGUIGNON, A. (2006). HDR. France."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-10-06 16:41:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "HDR"
"en" => "HDR"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
37 => Essec\Faculty\Model\Contribution {#2277
#_index: "academ_contributions"
#_id: "5873"
#_source: array:18 [
"id" => "5873"
"slug" => "enseigner-les-instruments-de-gestion-un-piege-ethique"
"yearMonth" => "2008-11"
"year" => "2008"
"title" => "Enseigner les instruments de gestion : un piège éthique ?"
"description" => "BOURGUIGNON, A. (2008). Enseigner les instruments de gestion : un piège éthique ? Dans: Séminaire MACORG (Management Accounting and Control Research Group). Paris."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Séminaire MACORG (Management Accounting and Control Research Group)"
"keywords" => array:4 [
0 => "Contrôle de gestion"
1 => "Enseignement"
2 => "Ethique"
3 => "Réification"
]
"updatedAt" => "2021-10-18 15:54:04"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication analyse trois manuels français de contrôle de gestion et montre comment l'enseignement de cette discipline renforce le caractère réifiant, donc potentiellement non-éthique, des instruments, transformant ainsi les enseignants en complices passifs des éventuels dommages causés par ces instruments. La communication suggère des pistes pratiques pour l'enseignement du contrôle de gestion."
"en" => "This communication analyses three French management control textbooks and evidences that management control teaching adds to the reifying power of management systems, thus turning management control teachers into passive but effective accessories of the possible damaging effects of these systems. The communication also offers practical suggestions for management control teaching."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
38 => Essec\Faculty\Model\Contribution {#2278
#_index: "academ_contributions"
#_id: "5960"
#_source: array:18 [
"id" => "5960"
"slug" => "faire-produire-des-ecrits-reflexifs-une-perspective-clinique"
"yearMonth" => "2016-06"
"year" => "2016"
"title" => "Faire produire des écrits réflexifs : une perspective clinique"
"description" => "ANCELIN-BOURGUIGNON, A. et CHARRIER, B. (2016). Faire produire des écrits réflexifs : une perspective clinique. Dans: 29e Congrès de l’Association Internationale de Pédagogie Universitaire (AIPU). Laussane."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "CHARRIER B."
]
]
"ouvrage" => "29e Congrès de l’Association Internationale de Pédagogie Universitaire (AIPU)"
"keywords" => []
"updatedAt" => "2021-10-18 16:47:13"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
39 => Essec\Faculty\Model\Contribution {#2279
#_index: "academ_contributions"
#_id: "6057"
#_source: array:18 [
"id" => "6057"
"slug" => "getting-out-of-mechanical-managementt-lessons-from-chinese-thought"
"yearMonth" => "2012-10"
"year" => "2012"
"title" => "Getting Out of Mechanical Managementt: Lessons from Chinese Thought"
"description" => "BOURGUIGNON, A. (2012). Getting Out of Mechanical Managementt: Lessons from Chinese Thought. Dans: 2nd Conference on "The Actor-Reality Perspective in a Global Economy". Pisa."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "2nd Conference on "The Actor-Reality Perspective in a Global Economy""
"keywords" => []
"updatedAt" => "2021-10-18 17:01:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
40 => Essec\Faculty\Model\Contribution {#2280
#_index: "academ_contributions"
#_id: "6089"
#_source: array:18 [
"id" => "6089"
"slug" => "health-at-work-the-role-of-management-systems-in-the-growth-of-psychosocial-risks"
"yearMonth" => "2014-03"
"year" => "2014"
"title" => "Health at Work: The Role of Management Systems in the Growth of Psychosocial Risks"
"description" => "ANCELIN-BOURGUIGNON, A. (2014). Health at Work: The Role of Management Systems in the Growth of Psychosocial Risks. Dans: 2nd International Forum of the Council on Business and Society. Keio."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "2nd International Forum of the Council on Business and Society"
"keywords" => []
"updatedAt" => "2021-10-18 16:58:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
41 => Essec\Faculty\Model\Contribution {#2281
#_index: "academ_contributions"
#_id: "6121"
#_source: array:18 [
"id" => "6121"
"slug" => "how-do-we-construct-the-actor-reality-perspective-arp"
"yearMonth" => "2013-10"
"year" => "2013"
"title" => "How Do We Construct the Actor-Reality Perspective (ARP)"
"description" => "BOURGUIGNON, A. (2013). How Do We Construct the Actor-Reality Perspective (ARP). Dans: 3rd conference on the Actor-Reality Perspective. Aarhus."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "3rd conference on the Actor-Reality Perspective"
"keywords" => []
"updatedAt" => "2021-10-18 16:59:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
42 => Essec\Faculty\Model\Contribution {#2282
#_index: "academ_contributions"
#_id: "6153"
#_source: array:18 [
"id" => "6153"
"slug" => "identity-and-creativity-can-organisations-learn-from-the-arts"
"yearMonth" => "2003-05"
"year" => "2003"
"title" => "Identity and Creativity: Can Organisations Learn from the Arts?"
"description" => "BOURGUIGNON, A. et DORSETT, C. (2003). Identity and Creativity: Can Organisations Learn from the Arts? Dans: 11th European Congress on Work and Organizational Psychology. Lisboa."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "DORSETT C."
]
]
"ouvrage" => "11th European Congress on Work and Organizational Psychology"
"keywords" => []
"updatedAt" => "2021-10-18 16:24:14"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "La créativité est aujourd'hui une qualité requise dans tous les domaines du management. Cette communication confronte les approches managériales et artistiques de la créativité. Malgré leurs nombreux points communs, celles-ci présentent quelques divergences qui apparaissent liées à des caractéristiques fondamentales et opposées des deux champs. Cette analyse exploratoire suggère des pistes de recherche et des éléments de réflexion pour l'action organisationnelle."
"en" => "Today creativity is considered as a necessity in all aspects of management. This communication mirrors the artistic and managerial conceptions of creativity. Although they exhibit a number of shared points, these approaches diverge onsome aspects which appear to be related to some basic and radically opposed traits of both fields. This exploratory analysis opens up new research questions and insights into practices."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
43 => Essec\Faculty\Model\Contribution {#2283
#_index: "academ_contributions"
#_id: "6158"
#_source: array:18 [
"id" => "6158"
"slug" => "images-of-performance-accounting-is-not-enough"
"yearMonth" => "1998-04"
"year" => "1998"
"title" => "Images of Performance: Accounting is not enough"
"description" => "BOURGUIGNON, A. (1998). Images of Performance: Accounting is not enough. Dans: 21st EAA Annual Congress. Antwerp."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "21st EAA Annual Congress"
"keywords" => []
"updatedAt" => "2021-10-18 16:33:30"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les résultats d'une enquête auprès de cadres supérieurs du secteur bancaire montrent que (1) à environnement raisonnablement constant, les représentations de la performance sont très diverses, (2) les indicateurs produits par le contrôle de gestion ne représentent que la moitié environ des représentations de la performance, (3) celles-ci contiennent, dans une proportion parfois significative, des représentations illégitimes de la performance. Des applications opérationnelles peuvent être développées à partir de ces résultats."
"en" => "This paper presents the results of a survey executive bank managers showing that (1) images of performance are quite different, even in a reasonably constant environment, (2) accounting results, on average, count only for about half of the performance image, (3) the overall image of performance contains " illegitimate " representations (like obedience), in a sometimes signifiant proportion. Practical applications may be derived from these results."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
44 => Essec\Faculty\Model\Contribution {#2284
#_index: "academ_contributions"
#_id: "6200"
#_source: array:18 [
"id" => "6200"
"slug" => "instruments-de-gestion-de-la-performance-et-dynamiques-identitaires"
"yearMonth" => "2007-12"
"year" => "2007"
"title" => "Instruments de gestion de la performance et dynamiques identitaires"
"description" => "BOURGUIGNON, A. (2007). Instruments de gestion de la performance et dynamiques identitaires. Dans: Séminaire « (Re)penser le travail et l'entreprise : hybridations théoriques, débats et controverses. Paris."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Séminaire « (Re)penser le travail et l'entreprise : hybridations théoriques, débats et controverses"
"keywords" => []
"updatedAt" => "2021-10-18 15:58:52"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
45 => Essec\Faculty\Model\Contribution {#2285
#_index: "academ_contributions"
#_id: "6228"
#_source: array:18 [
"id" => "6228"
"slug" => "investigating-coherence-in-organisations-methodological-questions"
"yearMonth" => "2004-03"
"year" => "2004"
"title" => "Investigating Coherence in Organisations: Methodological Questions"
"description" => "ANCELIN-BOURGUIGNON, A. (2004). Investigating Coherence in Organisations: Methodological Questions."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication fait l'état des lieux d'une recherche empirique en cours dans laquelle le changement organisationnel et comptable s'accompagne d'appels récurrents à la cohérence -celle-ci étant pensée de façon dominante comme une harmonie de divers éléments (stratégie, politiques, instruments de gestion...) favorable à la performance-. Les approches psychologiques de la cohérence ne semblent pas prises en compte dans cette organisation, bien que la recherche montre qu'il y a une tension "naturelle" parfois forte entre les deux types de cohérence. La communication discute les enjeux méthodologiques de la recherche en cours."
"en" => "This communication presents ongoing empirical research on an organizational and accounting change backed by appeals to "coherence" -this understood as a harmonious fit between different variables (strategy, policies, management systems) conducive to better performance. At the same time psychological notions of coherence are not considred, although research highlights the tension between these two, quite different, notions of coherence. The paper discusses methodological questions related to the ongoing investigation."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
46 => Essec\Faculty\Model\Contribution {#2286
#_index: "academ_contributions"
#_id: "6282"
#_source: array:18 [
"id" => "6282"
"slug" => "la-comptabilite-de-gestion-au-japon"
"yearMonth" => "1993-11"
"year" => "1993"
"title" => "La comptabilité de gestion au Japon"
"description" => "BOURGUIGNON, A. (1993). La comptabilité de gestion au Japon. Dans: CNC (Conseil National de la Comptabilité). Paris."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "CNC (Conseil National de la Comptabilité)"
"keywords" => []
"updatedAt" => "2021-10-18 16:35:36"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les entreprises japonaises font un usage différent du notre des méthodes classiques d'analyse et de gestion des coûts. En outre, ils ont développé des méthodes originales de réduction des coûts (target costing, kaizen costing)."
"en" => "Japanese firms use our traditional methods of cost analysis and cost management differently. Moreover, they have worked out innovative approaches to cost reduction (target costing, kaizen costing)."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
47 => Essec\Faculty\Model\Contribution {#2287
#_index: "academ_contributions"
#_id: "6290"
#_source: array:18 [
"id" => "6290"
"slug" => "la-creativite-dans-lentreprise-composante-identitaire-ou-domination-sociale"
"yearMonth" => "2006-08"
"year" => "2006"
"title" => "La créativité dans l'entreprise : composante identitaire ou domination sociale ?"
"description" => "BOURGUIGNON, A. et CHAUCHAT, H. (2006). La créativité dans l'entreprise : composante identitaire ou domination sociale ? Dans: 6ème Congrès International de Psychologie Sociale de Langue Française. Grenoble."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "CHAUCHAT H."
]
]
"ouvrage" => "6ème Congrès International de Psychologie Sociale de Langue Française"
"keywords" => array:3 [
0 => "Créativité"
1 => "Identité"
2 => "IMIS"
]
"updatedAt" => "2021-10-18 16:08:10"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette recherche tente d¿apprécier l¿impact les managers sur des appels à la « créativité pour tous » récurrents depuis environ une décennie, ainsi que leurs représentations des personnes créatives (et moins créatives). Les perceptions de 32 managers du marketing et du contrôle de gestion, recueillies à l¿aide de l¿IMIS (Investigateur Multistade de l¿Identité Sociale), ont fait l¿objet d¿analyses de contenu et d¿analyses multivariées. Les résultats indiquent que la créativité est toujours perçue en relation avec certaines fonctions spécifiques et est associée à des traits et comportements identifiés dans la littérature académique (imagination, ouverture, etc.) mais aussi à des éléments d¿utilité sociale propres au contexte de l¿entreprise. De façon plus inattendue, les résultats suggèrent aussi l¿existence de relations de dominants/dominés entre créatifs et moins créatifs."
"en" => "This research tries to gauge whether managers¿ perception is aligned with recurrent claims that anybody in organisations should hitherto be creative, and further, whether traits associated with creative persons are those identified in the fertile social psychology literature. The MSII (Multistage Social Identity Inquirer) has been used to collect he perceptions of 32 French marketing and management control managers. Content analyses and multivariate analysis suggest that creativity is still perceived as attached to specific occupations. Creativity is associated with traits and behaviours recognized for long in literature (imagination, openness, etc.), but also with social utility aspects possibly related to the business context. Unexpectedly findings also suggest the existence of relationships of social domination between organisational participants."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
48 => Essec\Faculty\Model\Contribution {#2288
#_index: "academ_contributions"
#_id: "6291"
#_source: array:18 [
"id" => "6291"
"slug" => "la-crise-ou-enfin-lopportunite-de-se-re-poser-la-question-de-la-valeur"
"yearMonth" => "2008-12"
"year" => "2008"
"title" => "La crise - ou (enfin !) l'opportunité de se re-poser la question de la valeur..."
"description" => "BOURGUIGNON, A. (2008). La crise - ou (enfin !) l'opportunité de se re-poser la question de la valeur... Dans: Conférence interdisciplinaire "Questionner la crise". Cergy-Pontoise/Paris."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Conférence interdisciplinaire "Questionner la crise""
"keywords" => array:4 [
0 => "Kant"
1 => "Management"
2 => "Respect"
3 => "Valeur"
]
"updatedAt" => "2021-10-18 17:07:54"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication interroge la conception (exclusivement économique) de la valeur qui prévaut dans les entreprises depuis plusieurs décennies (value-based management). Elle recense les pratiques managériales qui posent problème sur le plan de la valeur (philosophique) et propose des pistes pratiques pour un management plus respectueux des personnes."
"en" => "This communication questions the (exclusively ecomonomic) conception of value prevailing in firms for decades (value-based management). An inventory of management practices that conflict with alternative conceptions of (philosophical) value suggests various practical paths to management forms that would be more respectful of various stakeholders."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
49 => Essec\Faculty\Model\Contribution {#2289
#_index: "academ_contributions"
#_id: "6293"
#_source: array:18 [
"id" => "6293"
"slug" => "la-culture-de-resultat-perspectives-interculturelles"
"yearMonth" => "2008-10"
"year" => "2008"
"title" => "La culture de résultat : perspectives interculturelles"
"description" => "BOURGUIGNON, A. (2008). La culture de résultat : perspectives interculturelles. Dans: Etats Généraux du Management 2008. Paris."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Etats Généraux du Management 2008"
"keywords" => array:4 [
0 => "Autonomie"
1 => "Culture anglo-saxonne"
2 => "Culture de résultat"
3 => "Culture française"
]
"updatedAt" => "2021-10-18 17:10:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication tente de montrer que la culture de résultat est une méthode culturellement ancrée. Incarnation de la manière spécifique de concevoir les relations sociales dans le monde anglo-saxon, elle peut entrer en conflit avec la façon, radicalement différente, dont la culture française se représente les relations sociales. Cette analyse permet de remettre en perspective historique le développement de la culture de résultat en France et d¿esquisser des pistes pour des pratiques mutuellement satisfaisantes pour les organisations et ceux qui y travaillent."
"en" => "This communication shows that accountability practices are rooted in the way the Anglo-Saxon world represents social relationships and autonomy, and thus can conflict with the radically different French conceptions. This analysis traces back accountability practices in France and makes suggestions for practice."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
50 => Essec\Faculty\Model\Contribution {#2290
#_index: "academ_contributions"
#_id: "6344"
#_source: array:18 [
"id" => "6344"
"slug" => "la-relation-au-travail-apres-35-ans"
"yearMonth" => "2000-08"
"year" => "2000"
"title" => "La relation au travail après 35 ans"
"description" => "BOURGUIGNON, A. (2000). La relation au travail après 35 ans. Dans: 11ème Congrès de Psychologie du travail et des Organisations, Association Internationale de Psychologie du Travail de Langue Française (AIPTLF). Rouen."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "11ème Congrès de Psychologie du travail et des Organisations, Association Internationale de Psychologie du Travail de Langue Française (AIPTLF)"
"keywords" => []
"updatedAt" => "2021-10-18 16:29:01"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "A partir d'une synthèse de la littérature permettant d'expliquer la variation de la relation au travail dans le temps (développement psychosocial, carrière, plateaux), cette communication présente les résultats d'une validation empirique d'un modèle de la relation au travail largement inspiré des travaux de Levinson et de son concept de transition de mi-vie."
"en" => "Inspired from various theories explaining how the relationship to work may change throughout time (psychological development, career, plateauing), and more specifically from Levinson's approach, this communication presents a model of the relationship to work and discusses the results of a first empirical validation."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
51 => Essec\Faculty\Model\Contribution {#2291
#_index: "academ_contributions"
#_id: "6388"
#_source: array:18 [
"id" => "6388"
"slug" => "le-controle-de-gestion-japonais"
"yearMonth" => "1993-11"
"year" => "1993"
"title" => "Le contrôle de gestion japonais"
"description" => "BOURGUIGNON, A. (1993). Le contrôle de gestion japonais. Dans: UDEC (Union des Diplômés Experts-Comptables). Paris."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "UDEC (Union des Diplômés Experts-Comptables)"
"keywords" => []
"updatedAt" => "2021-10-18 16:36:36"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les pratiques de contrôle de gestion des entreprises japonaises, notablement différentes des pratiques occidentales sont profondément cohérentes avec leur approche globale et pragmatique de la gestion et avec le mode local de rapports sociaux."
"en" => "Japanese management control practices differ significantly from the usual Western practices. They are consistent with the local pragmatic and global way of management and with the local type of social relationships."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
52 => Essec\Faculty\Model\Contribution {#2292
#_index: "academ_contributions"
#_id: "6525"
#_source: array:18 [
"id" => "6525"
"slug" => "levaluation-de-la-performance-un-instrument-de-gestion-eclate"
"yearMonth" => "1998-11"
"year" => "1998"
"title" => "L'évaluation de la performance : un instrument de gestion éclaté"
"description" => "ANCELIN-BOURGUIGNON, A. (1998). L'évaluation de la performance : un instrument de gestion éclaté."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Tandis que la G.R.H. évalue la performance individuelle, le contrôle de gestion évalue la performance collective. Les deux instruments de gestion peuvent être considérés comme deux variations d'un même dispositif de contrôle d'une règle du jeu de l'action collective. Une recherche conduite auprès de cadres supérieurs d'une grande banque française montre que les critères d'évaluation de la performance mobilisés par les deux dispositifs sont bien perçus comme concurrents. Elle met en outre en évidence (1) la perception, dans une proportion parfois significative, de critères d'évaluation "infondés" , (2) la diversité des représentations des fondements de l'évaluation , (3) l'existence de profils de perception auxquels peuvent être associés des déterminants. L'éclatement de l'évaluation de la performance n'est pas seulement fonctionnel, il est aussi cognitif."
"en" => "Whereas HRM appraises individual performance, management control evaluates collective performance. But both management instruments may be considered as two different forms of a same control device, in collective regulation. A survey of executive managers in a large French bank shows the perceived competition between the performance evaluation criteria sourced in both systems. In addition, this survey shows (1) the perception of "unfounded" criteria, in a sometimes significant proportion, (2) the variety of the representations about evaluation criteria and (3) the existence of perception styles and related determinants."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
53 => Essec\Faculty\Model\Contribution {#2293
#_index: "academ_contributions"
#_id: "6596"
#_source: array:18 [
"id" => "6596"
"slug" => "management-accounting-and-the-production-of-coherence-in-organisations-a-case-study"
"yearMonth" => "2004-04"
"year" => "2004"
"title" => "Management Accounting and the Production of Coherence in Organisations: A Case Study"
"description" => "BOURGUIGNON, A. et JENKINS, A. (2004). Management Accounting and the Production of Coherence in Organisations: A Case Study. Dans: 27th Annual Congress of the European Accounting Association (EAA). Prague."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:2 [
"name" => "JENKINS Alan"
"bid" => "B00000265"
]
]
"ouvrage" => "27th Annual Congress of the European Accounting Association (EAA)"
"keywords" => []
"updatedAt" => "2021-10-18 16:18:55"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication montre que le changement organisationnel s'accompagne d'appels récurrents à la cohérence -celle-ci étant pensée de façon dominante comme un harmonie de divers éléments (stratégie, politiques, instruments de gestion...) favorable à la performance. Comparativement, les approches psychologiques de la cohérence sont peu mobilisées. L'histoire d'un changement organisationnel encours dans une grande entreprise française, accompagné d'un changement d'outil comptable, illustre ces propositions générales et montre la tension "naturelle" entre les deux types de cohérence."
"en" => "The paper argues that organization change programmes are frequently backed by appeals to "cohérence" -this understood as a harmonious fit between different variables (strategy, policies, management systems) conducive to better performance. In comparison recourse to psychological notions of coherence is far less widespread. The history of one such change programme in a large French firm is used to illustrate these ideas and highlights the tension between these two, quite different, notions of coherence."
]
"authors_fields" => array:2 [
"fr" => "Droit "
"en" => "Business Law"
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
54 => Essec\Faculty\Model\Contribution {#2294
#_index: "academ_contributions"
#_id: "6598"
#_source: array:18 [
"id" => "6598"
"slug" => "management-accounting-and-value-creation-beyond-strategic-relevance-some-social-functions"
"yearMonth" => "2001-06"
"year" => "2001"
"title" => "Management Accounting and Value Creation: Beyond Strategic Relevance, Some Social Functions"
"description" => "ANCELIN-BOURGUIGNON, A. (2001). Management Accounting and Value Creation: Beyond Strategic Relevance, Some Social Functions."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "La création de valeur est un thème récurrent du contrôle de gestion depuis une quinzaine d'années. La plupart du temps, les partenaires de référence sont les clients ou les actionnaires, mais les chercheurs et les praticiens qui s'intéressent à l'une de ces deux valeurs font rarement référence à l'autre. Un détour par la philosophie montre que la création de valeur est un concept beaucoup plus complexe que celui qui est en général présenté. La polysémie de la valeur favorise une réification qui remplit une fonction sociale dans l'entreprise et la société, dont les effets peuvent être dommageables pour les salariés, la société et les firmes."
"en" => "Management accounting recently enlarged its scope to encompass contributing to the value creation process. Most frequently, academics and practitioners address either customer value or shareholder value, but without questioning the existence of "other" values. Coming back to philosophers, the purpose of this communication is to show that: (1) the polysemy of value makes it a much more complex concept than usually presented by value creation promoters, (2) this polysemy creates a risk of reification of the concept, which is enhanced through its frequent lack of precise definition, (3) this reification has social functions, within the firm as well as for society, (4) the consequences of that may be damaging for persons, society and firms."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
55 => Essec\Faculty\Model\Contribution {#2295
#_index: "academ_contributions"
#_id: "6599"
#_source: array:18 [
"id" => "6599"
"slug" => "management-accounting-change-in-the-public-sector-a-french-case-study-and-a-new-institutionalist-perspective"
"yearMonth" => "2006-03"
"year" => "2006"
"title" => "Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2006). Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective. Dans: 29th Annual Congress of the European Accounting Association (EAA). Dublin."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "29th Annual Congress of the European Accounting Association (EAA)"
"keywords" => array:3 [
0 => "Découplage"
1 => "Nouveau management public"
2 => "Secteur public"
]
"updatedAt" => "2021-10-18 16:10:56"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Nous analysons le mode d'adoption dans une grande entreprise publique française d'un nouveau système de contrôle de gestion inspiré des grands principes du Nouveau Management Public. Nous comparons le système formel, tel qu'il a été conçu et déployé dans l'organisation, les discours des promoteurs et de ses utilisateurs et les pratiques de ces derniers. Nos analyses font apparaître l'existence d'un découplage au niveau de l'utilisation du nouveau système. Nous discutons la notion de découplage et les raisons ayant conduit à l'existence d'un découplage dans l'organisation étudiée."
"en" => "In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed practices of the latter. We identify clear decoupling patterns occurring here at the utilization level of the new system. We identify clear decoupling patterns occurring here at the utilizationlevel of the new system. We elaborate on the notion of decoupling and discuss the reasons conducing to the observed decoupling patterns in this organization."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
56 => Essec\Faculty\Model\Contribution {#2296
#_index: "academ_contributions"
#_id: "6600"
#_source: array:18 [
"id" => "6600"
"slug" => "management-and-control-and-coherence-some-unresolved-questions"
"yearMonth" => "2003-04"
"year" => "2003"
"title" => "Management and Control and "Coherence": Some Unresolved Questions"
"description" => "BOURGUIGNON, A., JENKINS, A. et NORREKLIT, H. (2003). Management and Control and "Coherence": Some Unresolved Questions. Dans: 26th Annual Congress of the European Accounting Association (EAA). Sevilla."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:2 [
"name" => "JENKINS Alan"
"bid" => "B00000265"
]
2 => array:1 [
"name" => "NORREKLIT H."
]
]
"ouvrage" => "26th Annual Congress of the European Accounting Association (EAA)"
"keywords" => []
"updatedAt" => "2021-10-18 16:25:03"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication explore les divers sens et théories de la cohérence mobilisés dans les organisations. Cet inventaire suggère qu'au-delà de la diversité des approches bien connues de la "cohérence instrumentale", c'est-à-dire orientées vers la performance organisationnelle, on prête peu d'attention à un ensemble de théories de la "cohérence psychologique" dont l'importance est pourtant cruciale pour l'étude de questions comme l'influence comportementale des systèmes de contrôle de gestion ou leur contribution au changement organisationnel."
"en" => "This paper explores the varied meanings of, and theories about, "coherence" which are deployed in organizations. This reveals that over and above the diversity of wellknown approaches to "instrumental coherence", which focus mainly on organizational performance, little attention has been devoted to theories of "psychological coherence" which are actually crucial to the study of issues like the behavioural influence of management control systems, or the real role of the latter in organizational change."
]
"authors_fields" => array:2 [
"fr" => "Droit "
"en" => "Business Law"
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
57 => Essec\Faculty\Model\Contribution {#2297
#_index: "academ_contributions"
#_id: "6601"
#_source: array:18 [
"id" => "6601"
"slug" => "management-control-change-organisational-change-and-identity-a-case-study"
"yearMonth" => "2006-05"
"year" => "2006"
"title" => "Management Control Change, Organisational Change and Identity: A Case Study"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2006). Management Control Change, Organisational Change and Identity: A Case Study. Dans: Joint MACORG/MCA Workshop. Paris."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Joint MACORG/MCA Workshop"
"keywords" => array:5 [
0 => "Changement comptable"
1 => "Changement organisationnel"
2 => "Identification"
3 => "Identité"
4 => "Secteur public"
]
"updatedAt" => "2021-10-18 16:09:12"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Dans cette recherche sont explorés les rôles de l'identité et de l'identification dans le processus d'appropriation ou de résistance des acteurs à l'introduction d'un nouvel instrument de gestion des performances dans une entreprise publique."
"en" => "The field-based research reported in this paper aims at exploring the role of identity and identification in how actors appropriate (or resist to) a new performance management system associated with a major organizational change in a French public firm."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
58 => Essec\Faculty\Model\Contribution {#2298
#_index: "academ_contributions"
#_id: "6607"
#_source: array:18 [
"id" => "6607"
"slug" => "management-de-la-performance-et-creation-de-valeur"
"yearMonth" => "1999-12"
"year" => "1999"
"title" => "Management de la performance et création de valeur"
"description" => "ANCELIN-BOURGUIGNON, A. (1999). Management de la performance et création de valeur."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication suggère qu'en matière de management de la performance et de la valeur, trois précautions sont utiles : 1) Définir la performance et la valeur , 2) Penser transversalement les instruments de gestion (GRH et contrôle de gestion) , 3) Etre ouvert à la rationalité (psycho-logique) des acteurs."
"en" => "This communication points out that performance and/or value management should usefully include: 1) A local definition of performance and value, 2) An interdisciplinary (namely management control and HRM) perspective, regarding the design and the management of systems, 3) The integration of actors' psycho-logical rationality."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
59 => Essec\Faculty\Model\Contribution {#2299
#_index: "academ_contributions"
#_id: "6835"
#_source: array:18 [
"id" => "6835"
"slug" => "organisational-change-managerial-innovation-and-identity-a-case-study"
"yearMonth" => "2005-05"
"year" => "2005"
"title" => "Organisational Change, Managerial Innovation and Identity: A Case Study"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2005). Organisational Change, Managerial Innovation and Identity: A Case Study. Dans: 12th European Congress on Work and Organizational Psychology. Istanbul."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "12th European Congress on Work and Organizational Psychology"
"keywords" => []
"updatedAt" => "2021-10-18 16:14:54"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Dans cette recherche sont explorés les rôles de l'identité et de l'identification dans le processus d'appropriation ou de résistance des acteurs à l'introduction d'un nouvel instrument de gestion des performances associé à un changement organisationnel majeur dans une grande entreprise française du secteur public. Cette recherche s'appuie sur des entretiens et observations de terrain."
"en" => "The field-based research aims at exploring the role of identity and identification in how actors appropriate (or resist to) a new performance management device associated with a major organizational change in a large French public-sector firm. The research is based on interviews and in-company observations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
60 => Essec\Faculty\Model\Contribution {#2300
#_index: "academ_contributions"
#_id: "6867"
#_source: array:18 [
"id" => "6867"
"slug" => "performance-management-fever-why-rethinking-western-management-is-urgent-and-how-chinese-thought-can-help"
"yearMonth" => "2015-06"
"year" => "2015"
"title" => "Performance Management Fever – Why Rethinking Western Management is Urgent and How Chinese Thought Can Help"
"description" => "ANCELIN-BOURGUIGNON, A. (2015). Performance Management Fever – Why Rethinking Western Management is Urgent and How Chinese Thought Can Help. Dans: 5th Workshop on Asian Management and Entrepreneurship. Shanghai."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "5th Workshop on Asian Management and Entrepreneurship"
"keywords" => []
"updatedAt" => "2021-10-18 16:49:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
61 => Essec\Faculty\Model\Contribution {#2301
#_index: "academ_contributions"
#_id: "6868"
#_source: array:18 [
"id" => "6868"
"slug" => "performance-management-towards-a-reinforcement-of-the-double-bind-conformity-autonomy"
"yearMonth" => "2001-11"
"year" => "2001"
"title" => "Performance Management: Towards a Reinforcement of the Double Bind Conformity-autonomy"
"description" => "BOURGUIGNON, A. (2001). Performance Management: Towards a Reinforcement of the Double Bind Conformity-autonomy. Dans: EIASM Workshop on Reframing Organisational Performance. Brussels."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "EIASM Workshop on Reframing Organisational Performance"
"keywords" => []
"updatedAt" => "2021-10-18 16:26:04"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le management de la performance est traditionnellement l'affaire de la GRH et du contrôle de gestion. Dans ce dernier champ, depuis une quinzaine d'années, il existe une revendication de rupture avec les pratiques précédentes (nouveaux mots, nouvelles méthodes). Cependant, au-delà des nouveautés apparentes, le management de la performance s'apparente toujours à un mode de gestion scientifique du comportement : il correspond même, quel qu'en soit le déni, à un renforcement du contrôle, alors qu'en parallèle, il est demandé aux acteurs plus d'autonomie et d'initiative. Cette communication analyse cette juxtaposition en terme de double contrainte (Watzlawick et al., 1967, Bateson, 1972/1980), potentiellement dommageable pour les salariés, les organisations et la société."
"en" => "Performance management is operationalized both by HRM and by management control. In this latter field, there has been a general claim for a radical change over the past fifteen years (new methods, new vocabulary). However, closer inspection of these methods/words reveals that, in spite of their novelty, there is still continuation with the traditional way of managing performance. Moreover, in spite of its denial, new performance management control corresponds to a reinforcement of control. This reinforcement of control happens in firms where simultaneously there is an increased demand for autonomy, creativity and initiative. This paper analyses this juxtapositions as a double bind (Watzlawick et al., 1967, Bateson, 1972/1980) which can be detrimental to employees, organizations and society. This opens up research as well as practical perspectives."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
62 => Essec\Faculty\Model\Contribution {#2302
#_index: "academ_contributions"
#_id: "6871"
#_source: array:18 [
"id" => "6871"
"slug" => "performance-perceptions-and-performance-evaluation-perceptions-new-insights-from-an-exploratory-research"
"yearMonth" => "2004-10"
"year" => "2004"
"title" => "Performance Perceptions and Performance Evaluation Perceptions: New Insights from an Exploratory Research"
"description" => "BOURGUIGNON, A. (2004). Performance Perceptions and Performance Evaluation Perceptions: New Insights from an Exploratory Research. Dans: ”, 2004 ABO [Accounting, Behavior & Organization] Conference, American Accounting Association. Chicago."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "”, 2004 ABO [Accounting, Behavior & Organization] Conference, American Accounting Association"
"keywords" => []
"updatedAt" => "2021-10-18 16:17:44"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'idée répandue que les systèmes de contrôle de gestion influencent le comportement repose sur une hypothèse implicite qui peut être formulée selon les termes de la théorie de la dissonance cognitive (Festinger, 1957)- et nommée stratégie comportementale. Mais cette théorie suggère aussi que des stratégies cognitives (changements de perception) peuvent réduire la dissonance. Cet article présente les résultats d'une recherche empirique visant à repérer quelles stratégies sont adoptées par les membres d'une organisation. La perception des critères d'évaluation de la performance est mobilisée comme un indice de la stratégie adoptée. Les résultats suggèrent que la stratégie cognitive apparaît au moins aussi fréquemment que la stratégie comportemenale, ce qui conduit à remettre en question l'hypothèse implicite des systèmes d'évaluation."
"en" => "The claim that management control systems (MCS) influence behavior relies on an implicit assumption that can be theorized in terms of Festinger's (1957) cognitive dissonance theory, and termed behavioral strategy. However, Festinger's theory recognizes an alternative cognitive way of reducing dissonance (cognitive strategy). This article presents the results of an empirical research, the aim of which was to test the likeliness of the behavioral versus the cognitive stragegy, with the perception of performance evaluation criteria being used as an indication of the likeliness of the strategy adopted. The findings show that the cognitive strategy occurs about as frequently as the behavioral one - which lead to questioning the basic assumption of MCS."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
63 => Essec\Faculty\Model\Contribution {#2303
#_index: "academ_contributions"
#_id: "7038"
#_source: array:18 [
"id" => "7038"
"slug" => "re-interpreting-accountability-in-the-french-public-sector"
"yearMonth" => "2008-04"
"year" => "2008"
"title" => "Re-interpreting Accountability in the French Public Sector"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2008). Re-interpreting Accountability in the French Public Sector. Dans: Research Seminar ‘The shadow line of accountability: performances and controls across public and private '. Venice."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Research Seminar ‘The shadow line of accountability: performances and controls across public and private '"
"keywords" => array:5 [
0 => "Culture"
1 => "Culture de résultat"
2 => "Culture française"
3 => "Gestion de la performance"
4 => "Secteur public"
]
"updatedAt" => "2021-10-18 15:57:49"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication montre comment le concept d'accountability est réinterprété par les membres d'une entreprise du secteur public français dans laquelle un instrument de mesure et de gestion des performances incarnant ce concept a été récemment introduit. L'étude de cas suggère que cette réinterprétation peut se lire à la lumière des différences interculturelles entre les pays Anglo-Saxons (dans lesquels la notion d¿accountability incarne la conception des relations sociales) et la France , pays dans lequel cette notion heurte la logique de l'honneur qui prévaut dans la vie sociale."
"en" => "This communication shows how the concept of accountability is reinterpreted by members of a French public sector firm, in which a performance measurement and management system embedding this concept has been recently introduced. The case study suggests that intercultural differences can shed light on this reinterpretation. Indeed in Anglo-Saxon countries accountability and related systems can directly associated with the local conception of social relationships, whereas in France accountability impinges on the local rationale of honour that infuses social life."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
64 => Essec\Faculty\Model\Contribution {#2304
#_index: "academ_contributions"
#_id: "7039"
#_source: array:18 [
"id" => "7039"
"slug" => "re-interpreting-accountability-in-the-french-public-sector"
"yearMonth" => "2009-07"
"year" => "2009"
"title" => "Re-interpreting Accountability in the French Public Sector"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2009). Re-interpreting Accountability in the French Public Sector. Dans: 4th Joint MCA/MACORG Workshop. Lille."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "4th Joint MCA/MACORG Workshop"
"keywords" => []
"updatedAt" => "2021-10-18 17:06:07"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication présente une étude de cas dans une grande entreprise française du secteur public engagée dans la mise en oeuvre d'un nouveau système de mesure et gestion de la performance. Notre analyse montre que les explications traditionnelles (en particulier celles qui mobilisent le concept d'identité professionnelle) ne suffisent pas à rendre compte des paradoxes observés. Pour pleinement comprendre ces derniers, il faut également mobiliser les caractéristiques du contexte (culture française)."
"en" => "This communication presents a case study in a French public sector firm where a new performance measurement and management system is being implemented. We suggest that professional identities do not explain all our observations and that analysing the cultural (French) context is necessary to fully understand the way actors reinterpret and enact accountability."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
65 => Essec\Faculty\Model\Contribution {#2305
#_index: "academ_contributions"
#_id: "7057"
#_source: array:18 [
"id" => "7057"
"slug" => "research-and-the-validity-of-knowledge-taught-the-case-for-a-constructivist-teaching-position"
"yearMonth" => "2014-09"
"year" => "2014"
"title" => "Research and the Validity of Knowledge Taught – The Case for a Constructivist Teaching Position"
"description" => "ANCELIN-BOURGUIGNON, A. (2014). Research and the Validity of Knowledge Taught – The Case for a Constructivist Teaching Position. Dans: Workshop on the Link Between Research and Teaching in Management Accounting. Edinburgh."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Workshop on the Link Between Research and Teaching in Management Accounting"
"keywords" => []
"updatedAt" => "2021-10-18 16:53:16"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
66 => Essec\Faculty\Model\Contribution {#2306
#_index: "academ_contributions"
#_id: "7219"
#_source: array:18 [
"id" => "7219"
"slug" => "subtle-resistance-to-accountability-a-case-study-in-the-french-public-sector"
"yearMonth" => "2009-07"
"year" => "2009"
"title" => "Subtle Resistance to Accountability: A Case Study in the French Public Sector"
"description" => "BOURGUIGNON, A., SALPIC, O. et ZARLOWSKI, P. (2009). Subtle Resistance to Accountability: A Case Study in the French Public Sector. Dans: CMS6: The 6th International Critical Management Studies Conference (Stream 18 Accountability and Accounterability). Warwick."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SALPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "CMS6: The 6th International Critical Management Studies Conference (Stream 18 Accountability and Accounterability)"
"keywords" => array:3 [
0 => "Culture de résultat"
1 => "Culture française"
2 => "Gestion de la performance"
]
"updatedAt" => "2021-10-18 17:05:28"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication présente une étude de cas dans une grande entreprise française du secteur public engagée dans la mise en oeuvre d'un nouveau système de mesure et de gestion de la performance. Notre analyse montre que les explications traditionnelles (en particulier celles qui mobilisent le concept d'identité professionnelle) ne suffisent pas à rendre compte de la subtile résistance que les acteurs opposent aux nouvelles pratiques de culture de résultat . Pour pleinement comprendre celle-ci, il faut également mobiliser les caractéristiques du contexte français."
"en" => "This communication presents a case study in a French public sector firm where a new performance measurement and management system is being implemented. Our analysis shows that professional identities do not fully explain the subtle resistance to accountability that actors oppose to the new system and that the cultural (French) context should also be taken into account to fully understand it."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
67 => Essec\Faculty\Model\Contribution {#2307
#_index: "academ_contributions"
#_id: "7230"
#_source: array:18 [
"id" => "7230"
"slug" => "tableau-de-bord-and-french-reaction-on-the-balanced-scorecard"
"yearMonth" => "2001-04"
"year" => "2001"
"title" => "Tableau de Bord and French Reaction on the Balanced Scorecard"
"description" => "BOURGUIGNON, A., MALLERET, V. et NORREKLIT, H. (2001). Tableau de Bord and French Reaction on the Balanced Scorecard. Dans: 24th Annual Congress of the European Accounting Association (EAA). Athens."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "MALLERET V."
]
2 => array:1 [
"name" => "NORREKLIT H."
]
]
"ouvrage" => "24th Annual Congress of the European Accounting Association (EAA)"
"keywords" => []
"updatedAt" => "2021-10-18 16:28:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Tandis que le Balanced Scorecard se répand en Europe, celui-ci n'a pas reçu en France un accueil très chaleureux. Depuis plus de cinquante ans, le tableau de bord y est en effet associé à la mesure des performances et plusieurs articles ont été consacrés à l'examen critique des différences entre ces deux méthodes en apparence assez semblables. Cet article recense les différences culturelles et idéologiques qui fondent les différences "techniques" des deux instruments de gestion. Cette analyse suggère qu'au-delà de leur pertinences stratégique et organisationnelle, il convient de s'interroger sur la pertinence culturelle et idéologique des instruments de mesure des performances que l'on souhaite mettre en oeuvre."
"en" => "Much attention is paid to strategic measurement systems, The balanced scorecard being by far the most highly profiled. This US-born approach has not been very warmly welcome in France, where theTableau de Bord, a French strategic measurement system, has been used for at least 50 years. The differences between both approaches have been variously discussed. This paper investigates the cultural and ideological hypotheses founding both methods, which may explain their differences as well as the climate surrounding the debate. This broadens up the usual perspective regarding performance measurement systems, which are usually implemented with respect to their strategic and organizational relevance - heir cultural and ideological backgrounds being generally disregarded. In addition, this analysis provides some insight into the more general question of the transferability of management methods."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
68 => Essec\Faculty\Model\Contribution {#2308
#_index: "academ_contributions"
#_id: "7252"
#_source: array:18 [
"id" => "7252"
"slug" => "the-actor-reality-perspective-community-shared-views-and-divergences"
"yearMonth" => "2014-09"
"year" => "2014"
"title" => "The Actor-Reality Perspective Community: Shared Views and Divergences"
"description" => "ANCELIN-BOURGUIGNON, A. (2014). The Actor-Reality Perspective Community: Shared Views and Divergences. Dans: 4th Conference on the Actor-Reality Perspective. Edinburgh."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "4th Conference on the Actor-Reality Perspective"
"keywords" => []
"updatedAt" => "2021-10-18 16:54:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
69 => Essec\Faculty\Model\Contribution {#2309
#_index: "academ_contributions"
#_id: "7296"
#_source: array:18 [
"id" => "7296"
"slug" => "the-diffusion-adoption-and-impact-of-new-public-management-a-case-study-of-a-french-public-company"
"yearMonth" => "2005-10"
"year" => "2005"
"title" => "The Diffusion, Adoption and Impact of New Public Management: A Case Study of a French Public Company"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2005). The Diffusion, Adoption and Impact of New Public Management: A Case Study of a French Public Company. Dans: EIASM Workshop on Trends and Fashions in Management Studies. Lisbon."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "EIASM Workshop on Trends and Fashions in Management Studies"
"keywords" => array:3 [
0 => "Découplage"
1 => "Nouveau management public"
2 => "Secteur public"
]
"updatedAt" => "2021-10-18 16:07:03"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Nous analysons le mode d'adoption dans une grande entreprise publique française d'un nouveau système de contrôle de gestion inspiré des principes du Nouveau management public. Nous comparons le système formel, tel qu'il a été conçu et déployé dans l'organisation, les discours de ses promoteurs et des ses utilisateurs et les pratiques de ces derniers. Nos analyses font apparaître l'existence d'un découplage qui se produit ici au niveau de l'utilisation du nouveau système. Nous discutons la notion de découplage et les raisons ayant conduit à l'existence d'un découplage dans l'organisation étudiée."
"en" => "In this case study we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed practices of the latter. We identify clear decoupling patterns occurring here at the utilization level of the new system. We elaborate on the notion of decoupling and discuss the reasons conducing to the observed decoupling patterns in this organization."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
70 => Essec\Faculty\Model\Contribution {#2310
#_index: "academ_contributions"
#_id: "7341"
#_source: array:18 [
"id" => "7341"
"slug" => "the-ideological-function-of-accounting-practice-and-discourse-a-framework-and-an-illustration-from-france"
"yearMonth" => "2004-12"
"year" => "2004"
"title" => "The Ideological Function of Accounting Practice and Discourse: A Framework and an Illustration from France"
"description" => "BOURGUIGNON, A. (2004). The Ideological Function of Accounting Practice and Discourse: A Framework and an Illustration from France. Dans: Research Seminar, Department of Finance, University of Innsbruck. Innsbruck."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Research Seminar, Department of Finance, University of Innsbruck"
"keywords" => []
"updatedAt" => "2021-10-18 16:16:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce texte s'appuie sur la conception intégrative de l'idéologie proposée par Ricoeur pour proposer un cadre théorique qui repère les rôles respectifs des discours et pratiques de gestion dans la production de légitimité dans les organisations. Par ailleurs, ce cadre reconnaît la dimension locale de l'idéologie. L'illustration analyse le développement en France au tournant des années 1990, de nouvelles méthodes de contrôle de gestion et parallèlement, l'émergence du mot "pilotage", qui tend à se substituer au bon vieux "contrôle de gestion"."
"en" => "Drawing on Ricoeur's integrative conception of ideology, this communication outlines a theoretical framework for analysing the various roles of management discourse and practice in the production of legitimacy in organisations. Besides the framework emphasises the local anchorage of ideology. The illustration analyses the development of new management control methods in France from the late 80s, and the simultaneous emergence of the French word "pilotage" and its substitution for old "controle de gestion" -the usual French translation for management control."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
71 => Essec\Faculty\Model\Contribution {#2311
#_index: "academ_contributions"
#_id: "7342"
#_source: array:18 [
"id" => "7342"
"slug" => "the-ideological-function-of-new-accounting-words-a-french-example"
"yearMonth" => "2003-12"
"year" => "2003"
"title" => "The Ideological Function of New Accounting Words: A French Example"
"description" => "BOURGUIGNON, A. (2003). The Ideological Function of New Accounting Words: A French Example. Dans: International Conference on Corporate Management, Accounting and National Ideology – A Multinational Perspective, Aarhus School of Business. Aarhus."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "International Conference on Corporate Management, Accounting and National Ideology – A Multinational Perspective, Aarhus School of Business"
"keywords" => []
"updatedAt" => "2021-10-18 16:23:09"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce texte s'appuie sur la conception intégrative de l'idéologie proposée par Ricoeur pour analyser l'émergence du mot français "pilotage" dans le champ du "contrôle de gestion" -terme générique qu'il remplace de plus en plus souvent dans les discours associés à l'émergence de nouvelles méthodes. L'analyse suggère que la substitution apporte à la fois de la légitimité et de la légitimation aux méthodes et à leurs promoteurs."
"en" => "Drawing on Ricoeur's conception of ideology, this communication analyses the emergence of the French work "pilotage" in the management control field and its substitution for "contrôle de gestion" -the usual French translation for management control. The analysis suggests that the semantic substitution is a source of both legitimacy and legitimisation for the associated innovative management accounting methods and their promoters."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
72 => Essec\Faculty\Model\Contribution {#2312
#_index: "academ_contributions"
#_id: "7396"
#_source: array:18 [
"id" => "7396"
"slug" => "the-perception-of-performance-evaluation-criteria-1-perception-styles"
"yearMonth" => "1999-05"
"year" => "1999"
"title" => "The Perception of Performance Evaluation Criteria (1): Perception Styles"
"description" => "BOURGUIGNON, A. (1999). The Perception of Performance Evaluation Criteria (1): Perception Styles. Dans: 22nd EAA Annual Congress. Bordeaux."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "22nd EAA Annual Congress"
"keywords" => []
"updatedAt" => "2021-10-18 16:32:02"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "La "réalité" est différente pour chacun. Comment ce lieu commun s'applique-t-il aux critères d'évaluation de la performance ? La question mérite d'être étudiée puisque l'influence des systèmes de contrôle de gestion sur le comportement individuel dépend (en partie) des représentations que chacun se fait de "la" réalité. Dans un texte précédent (DR 98009), nous avons montré qu'un même ensemble de critères d'évaluation de la performance était très différemment perçu par les responsables évalués, même lorsque leur environnement (systèmes de gestion, buts stratégiques, poste...) était raisonnablement constant. Ce document de recherche présente une analyse complémentaire de ces perceptions. Au-delà des différences individuelles, il est possible de définir, avec l'aide d'analyses factorielles et de classifications, des styles de perception. Ceux-ci sont construits autour de deux oppositions principales : (1) l'action est faite de résultats ou de moyens , (2) la perception est rationnelle ou intuitive."
"en" => "Perception depends on perceivers and "reality " differs for everybody. This general assumption is very important regarding management control systems, because their behavioral influence partly relies on the constructed "reality " -of which systems are part. In a previous paper (DR 98009), we showed that a set of performance evaluation criteria was very variously perceived by managers even when their environment (management systems, strategic goals, position...) was held reasonably constant. This paper presents a further analysis of the perception of performance evaluation criteria. Beyond individual differences, is it possible to find out some common modes of perception? Multivariate and cluster analyses are used here to delineate perception styles, which are mainly built upon two oppositions: (1) action is made of results versus intuitive, (2) perception is rational versus intuitive."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
73 => Essec\Faculty\Model\Contribution {#2313
#_index: "academ_contributions"
#_id: "7397"
#_source: array:18 [
"id" => "7397"
"slug" => "the-perception-of-performance-evaluation-criteria-2-determinants-of-perception-styles"
"yearMonth" => "2000-03"
"year" => "2000"
"title" => "The Perception of Performance Evaluation Criteria (2): Determinants of Perception Styles"
"description" => "BOURGUIGNON, A. (2000). The Perception of Performance Evaluation Criteria (2): Determinants of Perception Styles. Dans: 23rd Annual Congress of the European Accounting Association (EAA). Munich."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "23rd Annual Congress of the European Accounting Association (EAA)"
"keywords" => []
"updatedAt" => "2021-10-18 16:30:03"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Dans une présentation précédente (EEA, Bordeaux, 1999), nous avons montré qu'au-delà des différences individuelles de perception d'un même ensemble de critères d'évaluation de la performance, il était possible de définir, avec l'aide d'analyses factorielles et de classifications, des styles de perception -principalement construits autour de deux oppositions (l'action est faite de résultats versus de moyens, et la perception est rationnelle versus intuitive). Ce texte présente l'influence sur ces styles de perception des déterminants individuels ou organisationnels suivants : (1) la relation que la personne entretient avec son travail , (2) la pratique régulière d'appréciations individuelles , (3) le style de management du supérieur hiérarchique. Ces influences, qui vont dans le sens suggéré par les théories générales de la perception, ouvrent de nouvelles perspectives de recherche. Dans la mesure où le comportement repose partiellement sur des représentations, ils suggèrent également des pistes de réflexion pour l'action, aussi bien en matière de contrôle de gestion que de gestion des ressources humaines."
"en" => "In a previous communication (EEA, Bordeaux, 1999), we showed that, beyond individual differences in the perception of performance evaluation criteria, some common modes of perception may be delineated. This paper investigates the influence of some individual and hierarchical determinants on the perception styles, which are mainly built upon two oppositions (results versus means of action, and rationality versus intuition). Namely, the relationship to work, the regular practice of appraisal and the management style of the superior-appraiser have influences which may be explained by more general perception processes, especially the consistency of representations. These results open up new research perspectives. As far as behavior partly depends on perceptions, practical applications for management control and human resources management may also be derived."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
74 => Essec\Faculty\Model\Contribution {#2314
#_index: "academ_contributions"
#_id: "7573"
#_source: array:18 [
"id" => "7573"
"slug" => "using-the-psychoanalytical-clinical-perspective-as-a-method-for-collaborative-research-an-interdisciplinary-example"
"yearMonth" => "2019-06"
"year" => "2019"
"title" => "Using the Psychoanalytical Clinical Perspective as a Method for Collaborative Research. An Interdisciplinary Example."
"description" => "ANCELIN-BOURGUIGNON, A. et CHARRIER, B. (2019). Using the Psychoanalytical Clinical Perspective as a Method for Collaborative Research. An Interdisciplinary Example. Dans: <i>2019 Annual Conference of the European Academy of Management (EURAM)</i>. Lisbon: ISCTE-Instituto Universitário de Lisboa."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "CHARRIER B."
]
]
"ouvrage" => "2019 Annual Conference of the European Academy of Management (EURAM)"
"keywords" => []
"updatedAt" => "2021-12-17 10:51:15"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
75 => Essec\Faculty\Model\Contribution {#2315
#_index: "academ_contributions"
#_id: "7785"
#_source: array:18 [
"id" => "7785"
"slug" => "comptabilite-controle-audit"
"yearMonth" => "2013-04"
"year" => "2013"
"title" => "Comptabilité-Contrôle-Audit"
"description" => "ANCELIN-BOURGUIGNON, A. (2013). Comptabilité-Contrôle-Audit. Accounting Auditing Control, France."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:13"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "147-150"
"volume" => "19"
"number" => "1"
]
"type" => array:2 [
"fr" => "Compte-rendus d'ouvrage"
"en" => "Book reviews"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Rescension de l'ouvrage : "Entrer dans une pensée ou Des possibles de l'esprit" de François Jullien."
"en" => "Review of the book "Entrer dans une pensée ou Des possibles de l'esprit" by François Jullien."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
76 => Essec\Faculty\Model\Contribution {#2316
#_index: "academ_contributions"
#_id: "7841"
#_source: array:18 [
"id" => "7841"
"slug" => "rescension-de-louvrage-evaluez-moi-evaluation-au-travail-les-ressorts-dune-fascination"
"yearMonth" => "2014-12"
"year" => "2014"
"title" => "Rescension de l'ouvrage : "Evaluez moi ! Evaluation au travail : Les ressorts d'une fascination""
"description" => "ANCELIN-BOURGUIGNON, A. (2014). Rescension de l'ouvrage : "Evaluez moi ! Evaluation au travail : Les ressorts d'une fascination". Accounting Auditing Control, France."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:14"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "125-128"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Compte-rendus d'ouvrage"
"en" => "Book reviews"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Book review of: "Evaluez moi ! Evaluation au travail : Les ressorts d'une fascination," 1st edition, Seuil: Paris (France), ISBN: 978-2-02-109184-6, 221 p., by Bénédicte VIDAILLET"
"en" => "Book review of: "Evaluez moi ! Evaluation au travail : Les ressorts d'une fascination," 1st edition, Seuil: Paris (France), ISBN: 978-2-02-109184-6, 221 p., by Bénédicte VIDAILLET"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
77 => Essec\Faculty\Model\Contribution {#2317
#_index: "academ_contributions"
#_id: "7893"
#_source: array:18 [
"id" => "7893"
"slug" => "american-management-theory-and-french-acts-of-resistance"
"yearMonth" => "2001-03"
"year" => "2001"
"title" => "American Management Theory and French Acts of Resistance"
"description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2001). <i>American Management Theory and French Acts of Resistance</i>. 01-1, 2001, Aarhus School of Business."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "MALLERET V."
]
2 => array:1 [
"name" => "NØRREKLIT H."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:27:30"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Cahier de Recherche"
"en" => "Working Papers"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le balanced scorecard retient actuellement l'essentiel de l'attention portée aux instruments de mesure de la performance. En France cependant, l'enthousiasme a été mesuré. Cet article analyse la réaction française face au balanced scorecard à la lumière des différences entre les idéologies françaises et nord-américaines. Si l'idéologie joue un rôle majeur dans l'adoption d'un instrument de contrôle de gestion, ceci suggère que l'idéologie organisationnelle devrait être intégrée dans les décisions et processus de mise en oeuvre de ces instruments."
"en" => "Much attention is currently paid to strategic measurement systems, the balanced scorecard being by far the most highly profiled. In France, however, enthusiasm has been limited. This paper discusses the French reaction to the balanced scorecard and how this reaction may be understood in the light of differences between American and French ideology. This lead to the conclusion that ideology may play a major role in the adoption of a management control system, which means that, when management control systems are developed and implemented, the ruling ideology of the organisation should be taken into account."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
78 => Essec\Faculty\Model\Contribution {#2318
#_index: "academ_contributions"
#_id: "7917"
#_source: array:18 [
"id" => "7917"
"slug" => "au-pays-des-mots-valises-lexemple-de-la-performance"
"yearMonth" => "1994-11"
"year" => "1994"
"title" => "Au pays des mots-valises : l'exemple de la performance"
"description" => "ANCELIN-BOURGUIGNON, A. (1994). <i>Au pays des mots-valises : l'exemple de la performance</i>. 94042, ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:21:11"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "En anglais comme en français, le contrôle de gestion, la gestion des ressources humaines, le management général usent abondamment du mot performance. A défaut de définition spécifique dans le champ organisationnel, ce texte tente d'en cerner les multiples sens et d'en proposer une définition."
"en" => "In English as well as in French, general management, management control and human resource management commonly use the word performance, without precisely defining its meaning. This paper explores the various meanings of the word performance and establishes it as one of the numerous polysemous terms in the everyday as well as the scientific language. A further analysis of the metaphors associated with the word leads one to conclude that this lack of semantic precision has valuable social functions for everybody."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
79 => Essec\Faculty\Model\Contribution {#2319
#_index: "academ_contributions"
#_id: "7918"
#_source: array:18 [
"id" => "7918"
"slug" => "balanced-scorecard-versus-french-tableau-de-bord-beyond-dispute-a-cultural-and-ideological-perspective"
"yearMonth" => "2001-03"
"year" => "2001"
"title" => "Balanced Scorecard versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective"
"description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2001). <i>Balanced Scorecard versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective</i>. 724/2001, HEC."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "MALLERET V."
]
2 => array:1 [
"name" => "NØRREKLIT H."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:28:10"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Cahier de Recherche"
"en" => "Working Papers"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Tandis que le Balanced Scorecard se répand en Europe, celui-ci n'a pas reçu en France un accueil très chaleureux. Depuis plus de cinquante ans, le tableau de bord y est en effet associé à la mesure des performances et plusieurs articles ont été consacrés à l'examen critique des différences entre ces deux méthodes en apparence assez semblables. Cet article recense les différences culturelles et idéologiques qui fondent les différences "techniques" des deux instruments de gestion. Cette analyse suggère qu'au-delà de leur pertinence stratégique et organisationnelle, il convient de s'interroger sur la pertinence culturelle et idéologique des instruments de mesure des performances que l'on souhaite mettre en oeuvre."
"en" => "Much attention is currently paid to strategic measurement systems, the balanced scorecard being by far the most highly profiled. This US-born approach has not been very warmly welcome in France, where the tableau de bord, a French strategic measurement system, has been used for at least 50 years. The differences between both approaches have been variously discussed. This paper investigates the cultural and ideological hypotheses founding both methods, which may explain their differences as well as the climate surrounding the debate. This broadens up the usual perspective regarding performance measurement systems, which are usually implemented with respect to their strategic and organizational relevance -their cultural and ideological backgrounds being generally disregarded. In addition, this analysis provides some insight into the more general question of the transferability of management methods."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
80 => Essec\Faculty\Model\Contribution {#2320
#_index: "academ_contributions"
#_id: "7923"
#_source: array:18 [
"id" => "7923"
"slug" => "benchmarking-from-intentions-to-perceptions"
"yearMonth" => "1998-11"
"year" => "1998"
"title" => "Benchmarking: From Intentions to Perceptions"
"description" => "ANCELIN-BOURGUIGNON, A. (1998). <i>Benchmarking: From Intentions to Perceptions</i>. 98043, ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:20:14"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les pratiques de benchmarking sont au service d'un apprentissage permanent au service de la stratégie. Une enquête menée auprès de cadres supérieurs d'un réseau bancaire, ayant récemment introduit ces pratiques, montre des réticences dans l'appropriation de ces pratiques. Ces réserves témoignent d'un conflit entre la rationalité stratégique de l'organisation et la rationalité psychologique de l'individu, sensible à l'équité et protecteur de l'estime de soi."
"en" => "Benchmarking practices take place in a permanent learning system serving strategy. In a bank where benchmarking methods were recently implemented, a survey of executive managers shows that these practices meet significant reservations from evaluated persons. These reservations result from a conflict between the organizational strategic rationality and the individual psychological one, related to his or her need for equity and self-esteem."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
81 => Essec\Faculty\Model\Contribution {#2321
#_index: "academ_contributions"
#_id: "7957"
#_source: array:18 [
"id" => "7957"
"slug" => "controle-de-gestion-des-organisations-juste-a-temps-la-contribution-des-methodes-japonaises"
"yearMonth" => "1991-06"
"year" => "1991"
"title" => "Contrôle de gestion des organisations juste à temps / La contribution des méthodes japonaises"
"description" => "ANCELIN-BOURGUIGNON, A. (1991). <i>Contrôle de gestion des organisations juste à temps / La contribution des méthodes japonaises</i>. Papiers de recherche du CRERAP (Centre d'Enseignement et de Recherche sur les Economies de la Région Asie-Pacifique - Université de Paris-I), ESSEC Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-12-15 17:22:08"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
82 => Essec\Faculty\Model\Contribution {#2322
#_index: "academ_contributions"
#_id: "7966"
#_source: array:18 [
"id" => "7966"
"slug" => "creativity-can-artistic-perspectives-contribute-to-management-questions"
"yearMonth" => "2003-06"
"year" => "2003"
"title" => "Creativity: can artistic perspectives contribute to management questions?"
"description" => "ANCELIN-BOURGUIGNON, A. et DORSETT, C. (2003). <i>Creativity: can artistic perspectives contribute to management questions?</i> ESSEC Business School."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "DORSETT C."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 21:00:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Today creativity is considered as a necessity in all aspects of management. This working paper mirrors the artistic and managerial conceptions of creativity. Although there are shared points in both applications, however deep-seated and radically opposed traits account for the divergence between the two fields. This exploratory analysis opens up new research questions and insights into practices."
"en" => "Today creativity is considered as a necessity in all aspects of management. This working paper mirrors the artistic and managerial conceptions of creativity. Although there are shared points in both applications, however deep-seated and radically opposed traits account for the divergence between the two fields. This exploratory analysis opens up new research questions and insights into practices."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
83 => Essec\Faculty\Model\Contribution {#2323
#_index: "academ_contributions"
#_id: "4347"
#_source: array:18 [
"id" => "4347"
"slug" => "accounting-for-french-companies-tradition-and-change-in-a-globalizing-world"
"yearMonth" => "2009-07"
"year" => "2009"
"title" => "Accounting for French Companies: Tradition and Change in a Globalizing World"
"description" => "BOURGUIGNON, A., DUGDALE, D., COLWYN, T.J. et LUTHER, R. (2009). Accounting for French Companies: Tradition and Change in a Globalizing World. Dans: <i>Proceedings of the 2009 Interdisciplinary Perspectives on Accounting (IPA) Conference</i>. Universität Innsbruck."
"authors" => array:4 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "DUGDALE D."
]
2 => array:1 [
"name" => "COLWYN T.J."
]
3 => array:1 [
"name" => "LUTHER R."
]
]
"ouvrage" => "Proceedings of the 2009 Interdisciplinary Perspectives on Accounting (IPA) Conference"
"keywords" => array:1 [
0 => "Contrôle et comptabilité de gestion"
]
"updatedAt" => "2021-10-18 15:36:40"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Site internet. Cette communication met en perspective les caractéristiques principales des systèmes de comptabilité financière et de contrôle et comptabilité de gestion en France avec celles des systèmes anglo-saxons. Elle tente également d'en apprécier les évolutions dans le contexte de la mondialisation."
"en" => "This communication presents the main distinctive traits of French (both financial and management) accounting systems - in particular with respect to Anglo-saxon ones - and discusses the impact of globalisation on them."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
84 => Essec\Faculty\Model\Contribution {#2324
#_index: "academ_contributions"
#_id: "4354"
#_source: array:18 [
"id" => "4354"
"slug" => "american-management-theory-and-french-acts-of-resistance"
"yearMonth" => "2001-04"
"year" => "2001"
"title" => "American Management Theory and French Acts of Resistance"
"description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2001). American Management Theory and French Acts of Resistance. Dans: <i>Proceedings of the Founding Conference of the European Academy of Management - European Management Research: Trends and Challenges (CD-Rom)</i>. IESE Business School."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "MALLERET V."
]
2 => array:1 [
"name" => "NØRREKLIT H."
]
]
"ouvrage" => "Proceedings of the Founding Conference of the European Academy of Management - European Management Research: Trends and Challenges (CD-Rom)"
"keywords" => []
"updatedAt" => "2021-10-06 16:31:19"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le balanced scorecard retient actuellement l'essentiel de l'attention portée aux instruments de mesure de la performance. En France, cependant, l'enthousiasme a été mesuré. Cet article analyse la réaction française par rapport au balanced scorecard à la lumière des différences entre les idéologies françaises et nord-américaines. Si l'idéologie joue un rôle majeur dans l'adoption d'un instrument de contrôle de gestion, ceci suggère que l'idéologie organisationnelle devrait être intégrée dans les décisions et processus de mise en oeuvre de ces instruments."
"en" => "Much attention is currently paid to strategic measurement systems, the balanced scorecard being by far the most highly profiled. In France, however, enthusiasm has been limited. This paper discusses the French reaction to the balanced scorecard and how this reaction may be understood in the light of differences between American and French ideology. This lead to the conclusion that ideology may play a major role in the adoption of a management control system, which means that, when management control systems are developed and implemented, the ruling ideology of the organisation should be taken into account."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
85 => Essec\Faculty\Model\Contribution {#2325
#_index: "academ_contributions"
#_id: "4380"
#_source: array:18 [
"id" => "4380"
"slug" => "analysing-the-ideological-function-of-accounting-practice-and-discourse-in-context-framework-and-illustration"
"yearMonth" => "2005-04"
"year" => "2005"
"title" => "Analysing the Ideological Function of Accounting Practice and Discourse in Context: Framework and Illustration"
"description" => "BOURGUIGNON, A. (2005). Analysing the Ideological Function of Accounting Practice and Discourse in Context: Framework and Illustration. Dans: <i>Proceedings of Critical Perspectives on Accounting Conference 2005</i>. Baruch College, City University of New York."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Proceedings of Critical Perspectives on Accounting Conference 2005"
"keywords" => []
"updatedAt" => "2021-10-18 15:42:34"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication propose (1) un cadre théorique inspiré des travaux de Ricoeur pour analyser la dimension idéologique des discours et pratiques comptables dans leur contexte (temporel et spatial) , (2) une illustration de ce cadre théorique à partir des pratiques et discours du contrôle de gestion en France dans les années 90."
"en" => "This communication draws on Ricoeur's work on ideology to propose a theoretical framework for assessing the ideological dimension of accounting practice and discourse in their context (both time and space). The framework is used to analyse the ideological dimension of management control practice and discourse in France in the 90s."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
86 => Essec\Faculty\Model\Contribution {#2326
#_index: "academ_contributions"
#_id: "4400"
#_source: array:18 [
"id" => "4400"
"slug" => "au-pays-des-injonctions-paradoxales-comment-les-individus-percoivent-ils-les-attentes-de-conformite-et-dautonomie"
"yearMonth" => "1999-09"
"year" => "1999"
"title" => "Au pays des injonctions paradoxales : comment les individus perçoivent-ils les attentes de conformité et d'autonomie ?"
"description" => "BOURGUIGNON, A. (1999). Au pays des injonctions paradoxales : comment les individus perçoivent-ils les attentes de conformité et d'autonomie ? Dans: <i>La G.R.H. : Contrôle et autonomie</i>. Fondation Nationale pour l'Enseignement de la Gestion des Entreprises (FNEGE), pp. 171-186."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "La G.R.H. : Contrôle et autonomie"
"keywords" => []
"updatedAt" => "2021-10-18 15:45:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "171-186"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication présente les premières étapes d'une recherche sur le paradoxe induit par l'évolution, depuis une quinzaine d'années, des stratégies organisationnelles. Il propose en particulier d'analyser comme une double contrainte l'existence simultanée : (1) d'une demande générale de conformité aux attentes de l'organisation , (2) d'une demande nouvelle d'initiative et de créativité. Les résultats d'une recherche empirique -conduite pour un autre propos, mais susceptible d'éclairer la façon dont les acteurs "vivent" de ce paradoxe- sont ensuite examinés, puis discutés. Cette première exploration s'achève sur des perspectives académiques et opérationnelles."
"en" => "This paper presents the first steps of a research on the paradox created by the evolution of organizational strategies over recent decades. Asking actors to behave in conformity with organizational goals and strategies, and at the same time, asking for creativity and initiative may be considered as a stressful double bind. The results of an empirical investigation -which we conducted for another purpose, but which may highlight elements about the way people cope with this paradox- are presented and discussed. Some research perspectives and practical prospects are developed as a conclusion."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
87 => Essec\Faculty\Model\Contribution {#2327
#_index: "academ_contributions"
#_id: "4415"
#_source: array:18 [
"id" => "4415"
"slug" => "balanced-scorecard-versus-french-tableau-de-bord-beyond-dispute-a-cultural-and-ideological-perspective"
"yearMonth" => "2001-10"
"year" => "2001"
"title" => "Balanced Scorecard versus French Tableau de Bord : Beyond Dispute, a Cultural and Ideological Perspective"
"description" => "BOURGUIGNON, A., MALLERET, V. et NØRREKLIT, H. (2001). Balanced Scorecard versus French Tableau de Bord : Beyond Dispute, a Cultural and Ideological Perspective. Dans: <i>Workshop on Performance Measurement and Management Control</i>. European Institute for Advanced Studies in Management (EIASM), pp. 109-149."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "MALLERET V."
]
2 => array:1 [
"name" => "NØRREKLIT H."
]
]
"ouvrage" => "Workshop on Performance Measurement and Management Control"
"keywords" => []
"updatedAt" => "2021-10-06 16:30:52"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "109-149"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Tandis que le Balanced Scorecard se répand en Europe, celui-ci n'a pas reçu en France un accueil très chalareux. Depuis plus de cinquante ans, le tableau de bord y est en effet associé à la mesure des performances et plusieurs articles ont été consacrés à l'examen critique des différences entre ces deux méthodes en apparence assez semblables. Cet article recense les différences culturelles et idéologiques qui fondent les différences "techniques" des deux instruments de gestion. Cette analyse suggère qu'au-delà de leur pertinence stratégique et organisationelle, il convient de s'interroger sur la pertinence culturelle et idéologique des instruments de mesure des performances que l'on souhaite mettre en oeuvre."
"en" => "Currently much attention is given to strategic measurement systems with the balanced scorecard as the far most high profiled. This US-born approach has not been warlmy welcome in France, where tableau de bord, a Frencg stategic measurement systems, has been used for at least 50 years. The differences between both approaches have been variously discussed. This paper investigates the cultural and ideological hypoteses fouding both methods, wich may explain their differences as welle as rhe climate surrounding the debate. This broadens up the usual perspective regarding performance measurment systems, wich are usually implemented with respect to their strategic and organisational relevance- their cultural and ideological backgrounds being generally disregarded, In addition, this analysis provides some insight into the more general question of rher transferability of managements methods,"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
88 => Essec\Faculty\Model\Contribution {#2328
#_index: "academ_contributions"
#_id: "4418"
#_source: array:18 [
"id" => "4418"
"slug" => "benchmarking-from-intentions-to-perceptions"
"yearMonth" => "1998-12"
"year" => "1998"
"title" => "Benchmarking: From Intentions to Perceptions"
"description" => "BOURGUIGNON, A. (1998). Benchmarking: From Intentions to Perceptions. Dans: <i>EIASM Workshop on New Directions in Management Accounting: Innovations in Practice and Research</i>. European Institute for Advanced Studies in Management (EIASM), pp. 179-192."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "EIASM Workshop on New Directions in Management Accounting: Innovations in Practice and Research"
"keywords" => []
"updatedAt" => "2021-10-18 15:45:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "179-192"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les pratiques de benchmarking sont au service d'un apprentissage permanent au service de la stratégie. Une enquête menée auprès de cadres supérieurs d'un réseau bancaire ayant récemment introduit ces pratiques, montre des réticences dans l'appropriation de ces pratiques. Ces réserves témoignent d'un conflit entre la rationalité stratégique de l'organisation et la rationalité psychologique de l'individu, sensible à l'équité et protecteur de l'estime de soi."
"en" => "Benchmarking practices take place in a permanent learning system serving strategy. In a bank where benchmarking methods were recently implemented, a survey of executive managers shows that these practices meet significant reservations from evaluated persons. These reservations result from a conflict between the organizational strategic rationality and the individual psychological one, related to his or her need for equity and self-esteem."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
89 => Essec\Faculty\Model\Contribution {#2329
#_index: "academ_contributions"
#_id: "4445"
#_source: array:18 [
"id" => "4445"
"slug" => "change-in-accountability-schemes-and-societal-norms-a-case-study"
"yearMonth" => "2011-07"
"year" => "2011"
"title" => "Change in Accountability Schemes and Societal Norms: A Case Study"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2011). Change in Accountability Schemes and Societal Norms: A Case Study. Dans: <i>Papers of the 7th CMS Conference</i>. University of Naples."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Papers of the 7th CMS Conference"
"keywords" => array:3 [
0 => "Culture française"
1 => "Gestion de la performance"
2 => "Secteur public"
]
"updatedAt" => "2021-10-18 15:35:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication présente une étude de cas dans une grande entreprise française du secteur public engagée dans la mise en oeuvre d'un nouveau système de mesure et gestion de la performance. Notre analyse montre que les explications traditionnelles (en particulier celles qui mobilisent le concept d'identité professionnelle) ne suffisent à rendre compte des paradoxes observés. Pour pleinement comprendre ces derniers, il faut également mobiliser les caractéristiques du contexte (culture française)."
"en" => "This communication presents a case study in a French public sector firm where a new performance measurement and management system is being implemented. We suggest that professional identities do not explain all our observations and that analysing the cultural (French) context is necessary to fully understand the way actors reinterpret and enact new accountability schemes."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
90 => Essec\Faculty\Model\Contribution {#2330
#_index: "academ_contributions"
#_id: "4446"
#_source: array:18 [
"id" => "4446"
"slug" => "change-in-performance-management-practices-and-identity-a-case-study"
"yearMonth" => "2006-07"
"year" => "2006"
"title" => "Change in Performance Management Practices and Identity: A Case Study"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2006). Change in Performance Management Practices and Identity: A Case Study. Dans: <i>Proceedings of the 22nd EGOS Colloquium: The Organizing Society.</i> European Group for Organizational Studies (EGOS)."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the 22nd EGOS Colloquium: The Organizing Society."
"keywords" => array:4 [
0 => "Contrôle de gestion"
1 => "Culture de l'entreprise"
2 => "Gouvernance des individus"
3 => "Identité"
]
"updatedAt" => "2021-10-18 15:41:14"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Dans cette contribution, nous nous proposons de clarifier les processus par lesquels la culture de l'entreprise qui, au cours des dernières années, s'est disséminée dans les organisations, devient internalisée par les individus. De manière plus spécifique, nous souhaitons évaluer la part respective des intérêts et des autres composantes de l'identité dans ce processus d'internalisation, ainsi que le degré de liberté des individus par rapport aux "technologies de gouvernance" qui sont associées à la culture de l'entreprise."
"en" => "In this paper, we intend to clarify the processes through which the enterprise culture, which over the last decades has been disseminating among organizations, become internalised by individuals. More specifically we aim at gauging the respective part of interests and other aspects of identity in this internalisation, and the level of freedom of individuals with respect to the governing objective of technologies associated with the enterprise culture."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
91 => Essec\Faculty\Model\Contribution {#2331
#_index: "academ_contributions"
#_id: "4448"
#_source: array:18 [
"id" => "4448"
"slug" => "changer-doutils-de-controle-de-gestion-de-la-coherence-instrumentale-a-la-coherence-psychologique"
"yearMonth" => "2004-02"
"year" => "2004"
"title" => "Changer d'outils de contrôle de gestion ? De la cohérence instrumentale à la cohérence psychologique"
"description" => "BOURGUIGNON, A. et JENKINS, A. (2004). Changer d'outils de contrôle de gestion ? De la cohérence instrumentale à la cohérence psychologique. Dans: <i>Actes de la 1ère Journée : Gestion des Ressources Humaines et Contrôle de Gestion - Les aspects humains de l'audit et du contrôle de gestion</i>. Université de Rennes 1, IGR, pp. 85-109."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:2 [
"name" => "JENKINS Alan"
"bid" => "B00000265"
]
]
"ouvrage" => "Actes de la 1ère Journée : Gestion des Ressources Humaines et Contrôle de Gestion - Les aspects humains de l'audit et du contrôle de gestion"
"keywords" => []
"updatedAt" => "2021-10-18 15:43:26"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "85-109"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication montre que le changement organisationnel s'accompagne d'appels récurrens à la cohérence -celle-ci étant pensée de façon dominante comme une harmonie de divers éléments (stratégie, politiques, instruments de gestion....) favorable à la performance. Comparativement, les approches psychologiques de la cohérence sont peu mobilisées. L'histoire d'un changement organisationnel encours dans une grande entreprise française, accompagné d'un changement d'outil comptable, illustre ces propositons générales et montre la tension "naturelle" entre les deux types de cohérence."
"en" => "The paper argues that organizational change programmes are frequently backed by appeals to "coherence" -this understood as a harmonious fit between the different variables (strategy, policies, management systems) conducive to better performance. In comparison, recourse to psychological notions of coherence is far less widespread. The history of one such change programme in a large French firms is used to illustrate these ideas and highlights the tension between these two, quite different, notions of coherence."
]
"authors_fields" => array:2 [
"fr" => "Droit "
"en" => "Business Law"
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
92 => Essec\Faculty\Model\Contribution {#2332
#_index: "academ_contributions"
#_id: "4491"
#_source: array:18 [
"id" => "4491"
"slug" => "creativity-can-artistic-perspectives-contribute-to-management-questions"
"yearMonth" => "2002-06"
"year" => "2002"
"title" => "Creativity: Can Artistic Perspectives Contribute to Management Questions?"
"description" => "BOURGUIGNON, A. et DORSETT, C. (2002). Creativity: Can Artistic Perspectives Contribute to Management Questions? Dans: <i>Proceedings of the 9th Workshop on Managerial and Organisational Cognition</i>. European Institute for Advanced Studies in Management (EIASM)."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "DORSETT C."
]
]
"ouvrage" => "Proceedings of the 9th Workshop on Managerial and Organisational Cognition"
"keywords" => []
"updatedAt" => "2021-10-18 15:43:58"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "La créativité est aujourd'hui une qualité requise dans tous les domaines du management. Cette communication confronte les approches managériales et artistiques de la créativité. Malgré leurs nombreux points communs, celles-ci présentent quelques divergences qui apparaissent liées à des caractéristiques fondamentales et opposées des deux champs. Cette analyse exploratoire suggère des pistes de recherche et des éléments de réflexion pour l'action organisationnelle."
"en" => "Today creativity is considered as a necessity in all aspects of management. This communication mirrors the artistic and managerial conceptions of creativity. Although they exhibit a number of shared points, these approches diverge on some aspects which appears to be related to some basic and radically opposed traits of both fields. This exploratory analysis opens up new research questions and insights into practices."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
93 => Essec\Faculty\Model\Contribution {#2333
#_index: "academ_contributions"
#_id: "4495"
#_source: array:18 [
"id" => "4495"
"slug" => "cultural-studies-in-management-practice-matters"
"yearMonth" => "2010-07"
"year" => "2010"
"title" => "Cultural Studies in Management: Practice Matters"
"description" => "BOURGUIGNON, A. et DE BONY, J. (2010). Cultural Studies in Management: Practice Matters. Dans: <i>Proceedings of the 26th EGOS Colloquium</i>. European Group for Organizational Studies (EGOS)."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "DE BONY J."
]
]
"ouvrage" => "Proceedings of the 26th EGOS Colloquium"
"keywords" => []
"updatedAt" => "2021-10-18 15:35:48"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
94 => Essec\Faculty\Model\Contribution {#2334
#_index: "academ_contributions"
#_id: "4504"
#_source: array:18 [
"id" => "4504"
"slug" => "de-la-direction-par-objectifs-a-la-culture-de-resultat-les-tribulations-du-concept-anglo-americain-daccountability-en-france"
"yearMonth" => "2012-03"
"year" => "2012"
"title" => "De la “direction par objectifs” à la “culture de résultat” : Les tribulations du concept anglo-américain d'accountability en France"
"description" => "BOURGUIGNON, A. (2012). De la “direction par objectifs” à la “culture de résultat” : Les tribulations du concept anglo-américain d'accountability en France. Dans: <i>Actes du 6ème Séminaire d'Études du Groupe GEM</i>. Groupe Ecoles de Management (GEM)."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Actes du 6ème Séminaire d'Études du Groupe GEM"
"keywords" => array:4 [
0 => "Accountability"
1 => "Culture de résultat"
2 => "Culture française"
3 => "Direction par objectifs"
]
"updatedAt" => "2021-10-18 15:34:40"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article analyse les dimensions sociales de la traduction des mots anglo-américains du management. L'exemple du mot 'accountability' suggère que (1) l'absence de traduction française reflète l'illégitimité locale des représentations contenues dans le concept anglo-américain, (2) depuis cinquante ans, la diffusion du concept a mobilisé, de façon discontinue, des créations linguistiques multiples cohérentes avec les représentations idéologique du moment."
"en" => "This communication analyses the social dimensions of the translation of management-related Anglo-American words. The example of the word ‘accountability’ suggests that (i) the absence of translation into French mirrors the local illegitimacy of the representations encapsulated in the Anglo-American concept, (ii) for fifty years however, in a discontinuing way, the diffusion of the concept has used various linguistic coinages that have been consistent with the ideological representations of the times."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
95 => Essec\Faculty\Model\Contribution {#2335
#_index: "academ_contributions"
#_id: "4526"
#_source: array:18 [
"id" => "4526"
"slug" => "discourse-and-the-construction-of-the-marketable-and-governable-lover"
"yearMonth" => "2011-07"
"year" => "2011"
"title" => "Discourse and the Construction of the Marketable and Governable Lover"
"description" => "BOURGUIGNON, A. et NØRREKLIT, H. (2011). Discourse and the Construction of the Marketable and Governable Lover. Dans: <i>Papers of the 7th CMS Conference</i>. University of Naples."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "NØRREKLIT H."
]
]
"ouvrage" => "Papers of the 7th CMS Conference"
"keywords" => array:2 [
0 => "Discours"
1 => "Sites de rencontres"
]
"updatedAt" => "2021-10-06 16:29:02"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication analyse le discours des sites de rencontres en ligne. Textes, images et mesures développent une certaine notion de l'efficacité du partenariat, transforment les candidats partenaires en "produits" et structurent leurs stratégies d'image et de recherche de partenaires."
"en" => "This communication analyses the discourse of online dating websites. Texts, images and measures convey specific views of what is an effciient relationship; they turn future partners into "products" and frame their strategies in terms of image and partner search."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
96 => Essec\Faculty\Model\Contribution {#2336
#_index: "academ_contributions"
#_id: "4562"
#_source: array:18 [
"id" => "4562"
"slug" => "enseigner-le-controle-de-gestion-un-piege-ethique"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "Enseigner le contrôle de gestion : un piège éthique ?"
"description" => "BOURGUIGNON, A. (2009). Enseigner le contrôle de gestion : un piège éthique ? Dans: <i>La place de la dimension européenne dans la comptabilité, le contrôle et l'audit. Actes du 30e Congrès de l'Association Francophone de Comptabilité (AFC)</i>. EM Strasbourg."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "La place de la dimension européenne dans la comptabilité, le contrôle et l'audit. Actes du 30e Congrès de l'Association Francophone de Comptabilité (AFC)"
"keywords" => array:5 [
0 => "Contrôle de gestion"
1 => "Enseignement"
2 => "Ethique"
3 => "Réification"
4 => "Subjectivité"
]
"updatedAt" => "2021-10-18 15:37:11"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Dans quelle mesure l'enseignement du contrôle de gestion contribue-t-il au processus de réification du monde social réalisé par les instruments du contrôle de gestion ? C'est la question centrale de cette communication, qui montre, à partir d'un échantillon de quatre manuels internationaux, que l'enseignement du contrôle de gestion n'analyse ni ne déconstruit la réification (ce qui pourrait contribuer à en limiter les conséquences néfastes) mais au contraire ajoute à la réification opérée par les systèmes. Ce texte propose également des pistes pédagogiques alternatives et recense les difficultés de leur mise en oeuvre."
"en" => "This communication addresses the question of the possible contribution of management control (MC) teachers to the reification process realised by MC systems. Drawing on a sample of three French MC textbooks, it suggests that teaching does not analyse and deconstruct reification (which could mitigate its damaging effects) but adds to reification. It also suggests alternative teaching paths and reflects on the difficulties encountered to implement these suggestions."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
97 => Essec\Faculty\Model\Contribution {#2337
#_index: "academ_contributions"
#_id: "4563"
#_source: array:18 [
"id" => "4563"
"slug" => "enseigner-les-instruments-de-gestion-un-defi-ethique"
"yearMonth" => "2012-06"
"year" => "2012"
"title" => "Enseigner les instruments de gestion : un défi éthique ?"
"description" => "BOURGUIGNON, A. (2012). Enseigner les instruments de gestion : un défi éthique ? Dans: <i>Actes du Congrès des IAE 2012</i>. IAE Poitiers."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Actes du Congrès des IAE 2012"
"keywords" => array:4 [
0 => "Enseignement"
1 => "Étique"
2 => "Instruments de gestion"
3 => "Réification"
]
"updatedAt" => "2021-10-18 15:34:01"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication analyse trois manuels français de contrôle de gestion et montre comment l'enseignement de cette discipline, et plus largement celui des instruments de gestion, renforce le caractère réifiant, donc potentiellement non-éthique, des instruments, transformant ainsi les enseignants en complices passifs des éventuels dommages causés par ces instruments. La communication suggère des pistes pratiques pour l'enseignement des instruments de gestion."
"en" => "This communication addresses the question of the possible contribution of management teachers to the reification process realized by the management systems operating in all branches of management (management control, HRM, marketing, etc.). Drawing on a sample of three French management control textbooks, it suggests that teaching does not analyze and deconstruct reification (which could mitigate its damaging effects) but adds to reification. It also suggests alternative teaching paths and reflects on the difficulties encountered to implement these suggestions."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
98 => Essec\Faculty\Model\Contribution {#2338
#_index: "academ_contributions"
#_id: "4564"
#_source: array:18 [
"id" => "4564"
"slug" => "enseigner-les-instruments-de-gestion-un-piege-ethique"
"yearMonth" => "2008-06"
"year" => "2008"
"title" => "Enseigner les instruments de gestion : un piège éthique ?"
"description" => "BOURGUIGNON, A. (2008). Enseigner les instruments de gestion : un piège éthique ? Dans: <i>Journée de recherche "Approches critiques : Quelles conséquences pour la formation des managers ?"</i>. EMLyon Business School."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Journée de recherche "Approches critiques : Quelles conséquences pour la formation des managers ?""
"keywords" => array:4 [
0 => "Ethique"
1 => "Formation"
2 => "Instruments de gestion"
3 => "Réification"
]
"updatedAt" => "2021-10-18 15:38:39"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication prolonge une réflexion précédente sur les enjeux éthiques des instruments de gestion (Bourguignon, 2007). A travers l'analyse de trois manuels français de contrôle de gestion, elle montre comment l'enseignement de cette discipline renforce le caractère réifiant, donc potentiellement non-éthique, des instruments transformant ainsi les enseignants en complices passifs des éventuels dommages causés par ces instruments. La communication suggère des pistes pratiques permettant aux enseignants de sortir de ce piège éthique."
"en" => "This communication relies on previous work showing how ethics can be at stake with management systems (Bourguignon, 2007). The analysis of three French management control textbooks evidences that management control teaching adds to the reifying power of management systems thus turning management control teachers into passive but effective accessories of the possible damaging effects of these systems. The communication also suggests practical ways of getting out of this ethical trap."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
99 => Essec\Faculty\Model\Contribution {#2339
#_index: "academ_contributions"
#_id: "4638"
#_source: array:18 [
"id" => "4638"
"slug" => "gerer-autrement-les-lecons-de-la-pensee-chinoise"
"yearMonth" => "2012-10"
"year" => "2012"
"title" => "Gérer autrement : les leçons de la pensée chinoise"
"description" => "BOURGUIGNON, A. (2012). Gérer autrement : les leçons de la pensée chinoise. Dans: <i>Nouvelles Frontières du Management</i>. Fondation Nationale pour l'Enseignement de la Gestion des Entreprises (FNEGE)."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Nouvelles Frontières du Management"
"keywords" => array:4 [
0 => "Gestion"
1 => "Pensée chinoise"
2 => "Pensée grecque"
3 => "Souffrance au travail"
]
"updatedAt" => "2021-10-18 15:33:42"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication revient sur un débat récent sur la pertinence de la « gestion » pour traiter des affaires humaines. Elle montre que la gestion et ses multiples instruments contribuent de façon croissante à l’aggravation du mal-être au travail, ce qui conduit à douter de la pertinence de son extension. Nos modes de management très instrumentés incarnent la pensée grecque - dans son rapport à l’action, au temps et sa manière de percevoir le monde. La pensée chinoise, radicalement différente, offre des pistes pour renouveler nos modes de management."
"en" => "This communication addresses a recent debate about the relevance of using "management" as a model for human affairs. It shows how management and its ever expanding systems increasingly contribute to the worsening of ill-being at work, which leads to question the relevance of extending their scope of influence. The communication also evidences how management embodies Greek thought in terms of perception, action and time. Chinese thought, which develops radically different views on these matters, offers insightful perspectives to renew our management methods."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
100 => Essec\Faculty\Model\Contribution {#2340
#_index: "academ_contributions"
#_id: "4651"
#_source: array:18 [
"id" => "4651"
"slug" => "has-talent-management-something-to-do-with-talent"
"yearMonth" => "2012-04"
"year" => "2012"
"title" => "Has Talent Management Something to Do with Talent?"
"description" => "FLIPO, C. et BOURGUIGNON, A. (2012). Has Talent Management Something to Do with Talent? Dans: <i>Papers of the 1st Workshop on Talent Management</i>. European Institute for Advanced Studies in Management (EIASM)."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "FLIPO C."
]
]
"ouvrage" => "Papers of the 1st Workshop on Talent Management"
"keywords" => array:3 [
0 => "Éthique"
1 => "Gestion des talents"
2 => "Hauts potentiels"
]
"updatedAt" => "2021-10-18 15:34:20"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication présente une revue de la littérature existante et montre que les termes 'talent' et 'gestion des talents' sont utilisés avec des sens différents et dans des perspectives stratégiques variées. Une étude de cas montre ensuite que, sans réflexion préalable suffisante quant à ce que l'on entend par 'gestion des talents', la pratique de la gestion des talents peut poser question, sur le plan de l'efficacité tant stratégique qu'organisationnelle."
"en" => "This communication reviews extant literature on talent management and shows that both 'talent' and 'talent management' refer to a variety of meanings and perspectives in relation to strategy. A case study then illustrates how, without enough preliminary thought on what talent really is, talent management practice can raise important strategic and organizational issues."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
101 => Essec\Faculty\Model\Contribution {#2341
#_index: "academ_contributions"
#_id: "4659"
#_source: array:18 [
"id" => "4659"
"slug" => "how-french-management-magazines-provide-representations-maintaining-gender-ethnicity-and-double-discrimination"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "How French Management Magazines Provide Representations Maintaining Gender, Ethnicity and Double Discrimination"
"description" => "BOURGUIGNON, A. et ZARLOWSKI, P. (2009). How French Management Magazines Provide Representations Maintaining Gender, Ethnicity and Double Discrimination. Dans: <i>Proceedings of the Conference 'Gender and Diversity in Organizations'</i>. Association Francophone de Gestion des Ressources Humaines (AGRH), pp. 211-222."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the Conference 'Gender and Diversity in Organizations'"
"keywords" => array:4 [
0 => "Discrimination"
1 => "Ethnicité"
2 => "Genre"
3 => "Presse"
]
"updatedAt" => "2021-10-18 15:37:26"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "211-222"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication montre comment la presse grand public en management contribue activement à reproduire les inégalités de genre et d'ethnicité dans le monde du travail. L'analyse s'appuie sur l'analyse des photos qui « illustrent » trois magazines français."
"en" => "This communication evidences how press actively contributes to reproducing the present gender and ethnicity inequalities at work. Analysis is based on the photographs "illustrating" three French magazines."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
102 => Essec\Faculty\Model\Contribution {#2342
#_index: "academ_contributions"
#_id: "4660"
#_source: array:18 [
"id" => "4660"
"slug" => "how-images-in-popular-management-press-convey-representations-maintaining-gender-and-ethnicity-discrimination"
"yearMonth" => "2012-03"
"year" => "2012"
"title" => "How Images in Popular Management Press Convey Representations Maintaining Gender and Ethnicity Discrimination"
"description" => "BOURGUIGNON, A. et ZARLOWSKI, P. (2012). How Images in Popular Management Press Convey Representations Maintaining Gender and Ethnicity Discrimination. Dans: <i>Proceedings of the 17th Conference on Accounting and Management History: Images and Representations</i>. IAE Toulouse."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the 17th Conference on Accounting and Management History: Images and Representations"
"keywords" => array:5 [
0 => "Discrimination"
1 => "Diversité"
2 => "Éthnicité"
3 => "Genre"
4 => "Photographie"
]
"updatedAt" => "2021-10-18 15:35:05"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication montre comment la presse grand public en management véhicule des représentations qui contribuent activement à reproduire les discriminations de genre et d'ethnicité dans le monde du travail. L'analyse s'appuie sur l'analyse des photos qui illustrent trois magazines français."
"en" => "This communication evidences how popular management press conveys representations that actively contribute to reproducing gender and ethnicity discrimination at work. Analysis is based on the photographs illustrating three French magazines."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
103 => Essec\Faculty\Model\Contribution {#2343
#_index: "academ_contributions"
#_id: "4677"
#_source: array:18 [
"id" => "4677"
"slug" => "images-in-popular-management-press-french-data-and-research-agenda"
"yearMonth" => "2006-07"
"year" => "2006"
"title" => "Images in Popular Management Press: French Data and Research Agenda"
"description" => "BOURGUIGNON, A. et ZARLOWSKI, P. (2006). Images in Popular Management Press: French Data and Research Agenda. Dans: <i>Proceedings of the 22nd EGOS Colloquium. The Organizing Society</i>. Financial Management Association (FMA)."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the 22nd EGOS Colloquium. The Organizing Society"
"keywords" => array:4 [
0 => "Ethnies"
1 => "Genre"
2 => "Photographie"
3 => "Presse spécialisée"
]
"updatedAt" => "2021-10-18 15:41:30"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Site internet. Cette communication présente une analyse du contenu des photos des principaux magazines populaires en management français. Cette analyse suggère que la presse populaire en management construit des représentations du monde des affaires susceptibles d'entretenir la place inégale des genres et des ethnies parmi les managers. Elle valide également l'hypothèse selon laquelle la littérature populaire de management contribue à la justification et à la légitimation du capitalisme."
"en" => "This communication presents the content analysis of photographs illustrating the main French popular management magazines. This analysis suggests that popular management press constructs representations of the business world likely to contribute to maintaining the unequal place of genders and ethnics within the manager population. It also supports the hypothesis that popular management texts contribute to the justification and further, legitimisation of capitalism."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
104 => Essec\Faculty\Model\Contribution {#2344
#_index: "academ_contributions"
#_id: "4678"
#_source: array:18 [
"id" => "4678"
"slug" => "imagining-business-in-popular-management-press"
"yearMonth" => "2008-06"
"year" => "2008"
"title" => "Imagin[in]g business in popular management press"
"description" => "BOURGUIGNON, A. et ZARLOWSKI, P. (2008). Imagin[in]g business in popular management press. Dans: <i>Proceedings of the First Workshop on Imagining Business</i>. Saïd Business School, Oxford University."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the First Workshop on Imagining Business"
"keywords" => array:4 [
0 => "Ethnicité"
1 => "Genre"
2 => "Photographie"
3 => "Presse grand public en management"
]
"updatedAt" => "2021-10-18 15:38:56"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Site internet. A l'instar des photographies et des images dans les organisations, les photographies dans la presse grand public en management peuvent être étudiées dans une perspective politique. En combinant analyse sociologique et analyse critique du discours, nous étudions plusieurs caractéristiques des personnes photographiées : genre, ethnicité, tenue vestimentaire, attitude. Notre analyse permet d'identifier la figure du manager qui, dans notre corpus, semble socialement valorisée."
"en" => "Like pictures and images in organizations, pictures in popular management press can be reviewed politically inasmuch as they are likely to convey beliefs and values, direct the attention of readers to what is pictured and distract them from what is not. Drawing on sociological analysis and critical discourse analysis, we analyze the persons pictured along several characteristics: gender, ethnicity, dress codes and attitudes. Our analysis allows for the identification of the figure of the manager which, in our corpus, appears to be socially valued."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
105 => Essec\Faculty\Model\Contribution {#2345
#_index: "academ_contributions"
#_id: "4797"
#_source: array:18 [
"id" => "4797"
"slug" => "les-doubles-contraintes-dans-les-organisations-comprendre-ce-qui-les-clot-pour-tenter-de-les-denouer"
"yearMonth" => "2015-11"
"year" => "2015"
"title" => "Les doubles contraintes dans les organisations : comprendre ce qui les clôt pour tenter de les dénouer"
"description" => "ANCELIN-BOURGUIGNON, A. (2015). Les doubles contraintes dans les organisations : comprendre ce qui les clôt pour tenter de les dénouer. Dans: <i>Journée de Recherche AIMS. Les approches paradoxales en management : formes, usages, dynamiques</i>. Association Internationale de Management Stratégique (AIMS)."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Journée de Recherche AIMS. Les approches paradoxales en management : formes, usages, dynamiques"
"keywords" => array:3 [
0 => "Double contrainte"
1 => "Instruments de gestion"
2 => "Paradoxe"
]
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication déconstruit les processus par lesquels les doubles contraintes se sont développées ces dernières décennies, ce qui ouvre des pistes pour tenter de réduire leur emprise et leurs effets toxiques."
"en" => "This communication critically examines the processes through which double binds have developed for the past decades. This opens up new paths for limiting their grip on organizations, and further their damaging effects on organizational members."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
106 => Essec\Faculty\Model\Contribution {#2346
#_index: "academ_contributions"
#_id: "4813"
#_source: array:18 [
"id" => "4813"
"slug" => "levaluation-de-la-performance-du-rationnel-au-symbolique"
"yearMonth" => "1993-11"
"year" => "1993"
"title" => "L'évaluation de la performance : du rationnel au symbolique"
"description" => "BOURGUIGNON, A. (1993). L'évaluation de la performance : du rationnel au symbolique. Dans: <i>Universalité et contingence de l'AGRH - Actes du 4e Congrès de l'AGRH - Jouy-en-Josas - 18-19 novembre 1993 - vol. 2</i>. HEC, pp. 19-33."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Universalité et contingence de l'AGRH - Actes du 4e Congrès de l'AGRH - Jouy-en-Josas - 18-19 novembre 1993 - vol. 2"
"keywords" => []
"updatedAt" => "2021-10-18 15:46:12"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "19-33"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "En contrôle de gestion comme en gestion des ressources humaines, l'évaluation de la performance se présente d'abord comme l'instrument d'une rationalité téléologique. Vecteur de représentations générales, mobilisant l'imaginaire, elle fonctionne également comme un symbole."
"en" => "Both management control and human resource management use performance evaluation with reference to a teleological rationality. Beyond, performance evaluation becomes a general value and may also have symbolic value."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
107 => Essec\Faculty\Model\Contribution {#2347
#_index: "academ_contributions"
#_id: "4814"
#_source: array:18 [
"id" => "4814"
"slug" => "levaluation-de-la-performance-un-instrument-de-gestion-eclate"
"yearMonth" => "1998-11"
"year" => "1998"
"title" => "L'évaluation de la performance : un instrument de gestion éclaté"
"description" => "BOURGUIGNON, A. (1998). L'évaluation de la performance : un instrument de gestion éclaté. Dans: <i>La G.R.H. éclatée</i>. Financial Management Association (FMA)."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "La G.R.H. éclatée"
"keywords" => []
"updatedAt" => "2021-10-18 15:45:40"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Tandis que la G.R.H. évalue la performance individuelle, le contrôle de gestion évalue la performance collective. Les deux instruments de gestion peuvent être considérés comme deux variations d'un même dispositif de contrôle d'une règle du jeu de l'action collective. Une recherche conduite auprès de cadres supérieurs d'une grande banque française montre que les critères d'évaluation de la performance mobilisés par les deux dispositifs sont bien perçus comme concurrents. Elle met en outre en évidence (1) la perception, dans une proportion parfois significative, de critères d'évaluation "infondés" , (2) la diversité des représentations des fondements de l'évaluation , (3) l'existence de profils de perception auxquels peuvent être associés des déterminants. L'éclatement de l'évaluation de la performance n'est pas seulement fonctionnel, il est aussi cognitif."
"en" => "Whereas HRM appraises individual performance, management control evaluates collective performance. But both management instruments may be considered as two different forms of a same control device, in collective regulation. A survey of executive managers in a large French bank shows the perceived competition between the performance evaluation criteria sourced in both systems. In addition, this survey shows (1) the perception of "unfounded" criteria, in a sometimes significant proportion, (2) the variety of the representations about evaluation criteria and (3) the existence of perception styles and related determinants."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
108 => Essec\Faculty\Model\Contribution {#2348
#_index: "academ_contributions"
#_id: "4839"
#_source: array:18 [
"id" => "4839"
"slug" => "management-accounting-change-and-identity-a-case-study"
"yearMonth" => "2005-04"
"year" => "2005"
"title" => "Management Accounting Change and Identity: A Case Study"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2005). Management Accounting Change and Identity: A Case Study. Dans: <i>Proceedings of the Research Conference on the Changing Roles of Management Accounting as a Control System</i>. Chartered Institute of Management Accountants (CIMA)."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the Research Conference on the Changing Roles of Management Accounting as a Control System"
"keywords" => []
"updatedAt" => "2021-10-18 15:42:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "CD-Rom Dans cette recherche sont explorés les rôles de l'identité et de l'identification dans le processus d'appropriation ou de résistance des acteurs à l'introduction d'un nouvel instrument de gestion des performances associé à un changement stratégique et organisationnel majeur dans une grande entreprise française du secteur public. Cette recherche s'appuie sur des entretiens et observations de terrain."
"en" => "The field-based research aims at exploring the role of identity and identification in how actors appropriate (or resist to) a new performance management device associated with a major organizational and strategic change in a large French public-sector firm. The research is based on interviews and in-company observations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
109 => Essec\Faculty\Model\Contribution {#2349
#_index: "academ_contributions"
#_id: "4840"
#_source: array:18 [
"id" => "4840"
"slug" => "management-accounting-change-in-the-french-public-sector-a-new-institutionalist-perspective"
"yearMonth" => "2006-05"
"year" => "2006"
"title" => "Management Accounting Change in the French Public Sector: A New-institutionalist Perspective"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2006). Management Accounting Change in the French Public Sector: A New-institutionalist Perspective. Dans: <i>Actes du 27ème Congrès de l'AFC</i>. Financial Management Association (FMA)."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Actes du 27ème Congrès de l'AFC"
"keywords" => array:3 [
0 => "Découplage"
1 => "Nouveau management public"
2 => "Secteur public"
]
"updatedAt" => "2021-10-18 15:42:03"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "CD-Rom Nous analysons le mode d'adoption dans une grande entreprise publique française d'un nouveau système de contrôle de gestion inspiré des principes du Nouveau Management Public. Nous comparons le système formel, tel qu'il a été conçu et déployé dans l'organisation, les discours de ses promoteurs et de ses utilisateurs et les pratiques de ces derniers. Nos analyses font apparaître l'existence d'un découplage au niveau de l'utilisation du nouveau système. Nous discutons la notion de découplage et les raisons ayant conduit à l'existence d'un découplage dans l'organisation étudiée."
"en" => "In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed practices of the latter. We identify clear decoupling patterns occurring here at the utilization level of the new system. We identify clear decoupling patterns occurring here at the utilizationlevel of the new system. We elaborate on the notion of decoupling and discuss the reasons conducing to the observed decoupling patterns in this organization."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
110 => Essec\Faculty\Model\Contribution {#2350
#_index: "academ_contributions"
#_id: "4842"
#_source: array:18 [
"id" => "4842"
"slug" => "management-control-and-coherence-some-unresolved-questions"
"yearMonth" => "2003-07"
"year" => "2003"
"title" => "Management Control and "Coherence": Some Unresolved Questions"
"description" => "BOURGUIGNON, A., JENKINS, A. et NØRREKLIT, H. (2003). Management Control and "Coherence": Some Unresolved Questions. Dans: <i>Proceedings of the 7th Interdisciplinary Perspectives on Accounting Conference</i>. University Carlos III of Madrid."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:2 [
"name" => "JENKINS Alan"
"bid" => "B00000265"
]
2 => array:1 [
"name" => "NØRREKLIT H."
]
]
"ouvrage" => "Proceedings of the 7th Interdisciplinary Perspectives on Accounting Conference"
"keywords" => []
"updatedAt" => "2021-10-06 16:30:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "CD-ROM Site Internet Cette communication explore les divers sens et théories de la cohérence mobilisés dans les organisations. Cet inventaire suggère qu'au-delà de la diversité des approches bien connues de la "cohérence instrumentale", c'est-à-dire orientée vers la performance organisationnelle, on prête peu d'attention à un ensemble de théories de la "cohérence psychologique" dont l'importance est pourtant cruciale pour l'étude de questions comme l'influence comportementale des systèmes de contrôle de gestion ou leur contribution au changement organisationnel."
"en" => "This paper explores the varied meanings of, and theories about, "coherence" which are deployed in organizations. This reveals that over and above the diversity of well known approaches to "instrumental coherence", which focus mainly on organizational performance, little attention has been devoted to theories of "psychological coherence" which are actually crucial to the study of issues like the behavioural influence of management control systems, or the real role of the latter in organizational change."
]
"authors_fields" => array:2 [
"fr" => "Droit "
"en" => "Business Law"
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
111 => Essec\Faculty\Model\Contribution {#2351
#_index: "academ_contributions"
#_id: "4843"
#_source: array:18 [
"id" => "4843"
"slug" => "management-control-change-in-the-public-sector-a-case-study"
"yearMonth" => "2005-09"
"year" => "2005"
"title" => "Management Control Change in the Public Sector: A Case Study"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2005). Management Control Change in the Public Sector: A Case Study. Dans: <i>Improving Organizations and Society</i>. European Institute for Advanced Studies in Management (EIASM)."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Improving Organizations and Society"
"keywords" => []
"updatedAt" => "2021-10-18 15:42:20"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication étudie l'introduction d'un système de mesure et gestion de la performance dans une grande entreprise publique française traditionnellement peu orientée vers la dimension économique de la performance. Elle suggère que l'identité, tant individuelle que sociale, des acteurs ainsi que les processus d'identification jouent un rôle important dans l'appropriation des acteurs (ou leur résistance vis-à-vis) de ce nouvel instrument de gestion."
"en" => "This communication studies the introduction of a performance measurement and management system in a large French public company where the economic aspects of performance have not been paid much attention hitherto. Findings suggests that identity (both in its individual and social aspects) and identification processes play an important part in how actors appropriate (or resist to) this new management system"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
112 => Essec\Faculty\Model\Contribution {#2352
#_index: "academ_contributions"
#_id: "4844"
#_source: array:18 [
"id" => "4844"
"slug" => "management-control-systems-and-organisational-change-framing-time-and-identity"
"yearMonth" => "2007-06"
"year" => "2007"
"title" => "Management Control Systems and Organisational Change: Framing Time and Identity"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2007). Management Control Systems and Organisational Change: Framing Time and Identity. Dans: <i>Proceedings of the 4th GMARS [Global Management Accounting Research Symposium]</i>. Michigan State University."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the 4th GMARS [Global Management Accounting Research Symposium]"
"keywords" => array:4 [
0 => "Changement organisationnel"
1 => "Contrôle de gestion"
2 => "Identité"
3 => "Temps"
]
"updatedAt" => "2021-10-18 15:39:45"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette recherche a pour objectif de mettre en évidence le rôle des systèmes de contrôle de gestion (SCG) dans la (re)définition des aspects temporels de l'identité en période de changement organisationnel. Elle contribue à la compréhension des processus identitaires qui sont en jeu lorsque change le contrôle de gestion. Elle souligne l'importance des SCG dans la définition de ces processus et met en lumière la contribution des SCG pour encadrer la dimension temporelle des pratiques et des représentations qui leur sont associées."
"en" => "The research reported in this communication aims at evidencing the role of management control systems (MCS) in (re)shaping temporal aspects of identity during organisational change. It contributes to an increased understanding of the identity processes involved in management control change. It underscores the importance of MCS in shaping these processes and highlights how MCS contribute to the framing of the temporal aspects of practices and related representations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
113 => Essec\Faculty\Model\Contribution {#2353
#_index: "academ_contributions"
#_id: "4845"
#_source: array:18 [
"id" => "4845"
"slug" => "management-control-systems-and-organisational-change-the-role-of-performance-measurement-systems"
"yearMonth" => "2006-07"
"year" => "2006"
"title" => "Management Control Systems and Organisational Change: The Role of Performance Measurement Systems"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2006). Management Control Systems and Organisational Change: The Role of Performance Measurement Systems. Dans: <i>Proceedings of IGO Conference: Integrating Global Organizations The Role of Performance Measurement Systems</i>. Financial Management Association (FMA)."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of IGO Conference: Integrating Global Organizations The Role of Performance Measurement Systems"
"keywords" => array:5 [
0 => "Changement organisationnel"
1 => "Contrôle de gestion"
2 => "Identité"
3 => "Systèmes de contrôle de gestion"
4 => "Temps"
]
"updatedAt" => "2021-10-18 15:41:47"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "CD-Rom Cette recherche a pour objectif de mettre en évidence le rôle des systèmes de contrôle de gestion (SCG) dans la (re)définition des aspects temporels de l'identité en période de changement organisationnel. Elle contribue à la compréhension des processus identitaires qui sont en jeu lorsque change le contrôle de gestion. Elle souligne l'importance des SCG dans la définition de ces processus et met en lumière la contribution des SCG pour encadrer la dimension temporelle des pratiques et des représentations qui leur sont associées."
"en" => "The research reported in this communication aims at evidencing the role of management control systems (MCS) in (re)shaping temporal aspects of identity during organisational change. It contributes to an increased understanding of the identity processes involved in management control change. It underscores the importance of MCS in shaping these processes and highlights how MCS contribute to the framing of the temporal aspects of practices and related representations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
114 => Essec\Faculty\Model\Contribution {#2354
#_index: "academ_contributions"
#_id: "4877"
#_source: array:18 [
"id" => "4877"
"slug" => "middle-managers-and-their-boundary-work-an-ethnographic-study"
"yearMonth" => "2017-08"
"year" => "2017"
"title" => "Middle Managers and Their Boundary Work: an Ethnographic Study"
"description" => "ANCELIN-BOURGUIGNON, A. et AZAMBUJA, R. (2017). Middle Managers and Their Boundary Work: an Ethnographic Study. Dans: <i>77th Annual Meeting of the Academy of Management: At the interface, AoM 2017 Proceedings</i>. Academy of Management."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "AZAMBUJA R."
]
]
"ouvrage" => "77th Annual Meeting of the Academy of Management: At the interface, AoM 2017 Proceedings"
"keywords" => array:3 [
0 => "Cadres intermédiaires"
1 => "Frontières"
2 => "Travail"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication présente les résultats d'une enquête ethnographique centrée sur le travail de cadres intermédiaires, qui s'analyse comme un travail" à la frontière" (frontières d'information, de sens ou politiques)."
"en" => "This communication presents the findings of an ethographic study of middle managers' daily work in terms of boundary work - boundaries being of various nature, namely syntactic, semantic and political."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
115 => Essec\Faculty\Model\Contribution {#2355
#_index: "academ_contributions"
#_id: "4904"
#_source: array:18 [
"id" => "4904"
"slug" => "new-institutionalism-and-accounting-change-why-ideals-discourses-and-techniques-are-not-enough"
"yearMonth" => "2007-01"
"year" => "2007"
"title" => "New Institutionalism and Accounting Change: Why Ideals, Discourses and Techniques are not Enough"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2007). New Institutionalism and Accounting Change: Why Ideals, Discourses and Techniques are not Enough. Dans: <i>Proceedings of the 5th conference of APIRA (Asia Pacific Interdisciplinary Research in Accounting Conference)</i>. APIRA."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the 5th conference of APIRA (Asia Pacific Interdisciplinary Research in Accounting Conference)"
"keywords" => array:2 [
0 => "Changement comptable"
1 => "Institutionalisation"
]
"updatedAt" => "2021-10-18 15:40:16"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Site internet: http://www.bsec.canterbury.ac.nz/apira2007/proceedings.html En nous appuyant sur l'analyse de Hasselbladh and Kallinikos (2000), nous proposons d'enrichir le cadre théorique pour l'analyse des processus de diffusion et d'adoption des innovations comptables. Notre analyse s'appuie sur l'étude d'un cas portant sur l'adoption d'un nouveau système de management et de mesure des performances dans une entreprise française du secteur public. Nous suggérons que pour comprendre les processus d'adoption des innovations dans les entreprises, il convient d'examiner les idéaux, les discours et les techniques de contrôle, mais aussi les pratiques qui leur sont reliées."
"en" => "Drawing on Hasselbladh and Kallinikos' (2000) proposal, our article aims at contributing to refining frameworks for the analysis of processes of diffusion and adoption of accounting innovations. Our analysis is based on the case study of the adoption a new performance measurement and management system in a French public sector firm. We suggest that not only ideals, discourses and techniques of control, but also related practice should be scrutinized to fully understand adoption processes in firms."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
116 => Essec\Faculty\Model\Contribution {#2356
#_index: "academ_contributions"
#_id: "4905"
#_source: array:18 [
"id" => "4905"
"slug" => "new-institutionalism-and-accounting-change-why-ideals-discourses-and-techniques-are-not-enough"
"yearMonth" => "2007-05"
"year" => "2007"
"title" => "New Institutionalism and Accounting Change: Why Ideals, Discourses and Techniques are not Enough"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2007). New Institutionalism and Accounting Change: Why Ideals, Discourses and Techniques are not Enough. Dans: <i>Proceedings of the 2nd joint MCA/MACORG (Management Control Association/Management Control Research Group) Workshop</i>. Management Control Association (MCA)."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the 2nd joint MCA/MACORG (Management Control Association/Management Control Research Group) Workshop"
"keywords" => []
"updatedAt" => "2021-10-18 15:40:01"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
117 => Essec\Faculty\Model\Contribution {#2357
#_index: "academ_contributions"
#_id: "4906"
#_source: array:18 [
"id" => "4906"
"slug" => "new-management-control-is-it-really-new"
"yearMonth" => "2001-06"
"year" => "2001"
"title" => "New Management Control: Is it Really New?"
"description" => "BOURGUIGNON, A. (2001). New Management Control: Is it Really New? Dans: <i>Proceedings of the 5th International Management Control Systems Research Conference</i>. Royal Holloway University of London."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Proceedings of the 5th International Management Control Systems Research Conference"
"keywords" => []
"updatedAt" => "2021-10-18 15:44:30"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "CD Rom : Depuis une quinzaine d'années, le contrôle de gestion a renouvelé ses méthodes et son vocabulaire, revendiquant ainsi une rupture avec les périodes précédentes. Cependant, au-delà des nouveautés apparentes, le contrôle de gestion s'apparente toujours à un mode de gestion scientifique du comportement , il correspond même, quel qu'en soit le déni, à un renforcement du contrôle, alors qu'en parallèle, il est demandé aux acteurs plus d'autonomie et d'initiative. Cette communication analyse cette juxtaposition en terme de double contrainte (Watzlawick et al., 1967, Bateson, 1972/1980), potentiellement dommageable pour les salariés, les organisations et les sociétés."
"en" => "Over the past fifteen years, management control methods have been changing. New methods and new vocabulary emphasize the break with former methods. However, closer inspection of these methods/words reveals that, in spite of their novelty, there is still continuation with the traditional "scientific" way of controlling management. Moreover, is spite of its denial, new management control corresponds to a reinforcement of control and this reinforcement of control happens in firms where simultaneously there is an increased demand for autonomy, creativity and initiative. This paper analyses this juxtaposition as a double bind (Watzlawick et al., 1967, Bateson, 1972/1980) which can be detrimental to employees, organizations and society. This opens up research as well as practical perspectives."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
118 => Essec\Faculty\Model\Contribution {#2358
#_index: "academ_contributions"
#_id: "4954"
#_source: array:18 [
"id" => "4954"
"slug" => "perceived-performance-and-evaluation-criteria-and-perceived-performance-salience-or-consistency"
"yearMonth" => "2000-07"
"year" => "2000"
"title" => "Perceived Performance and Evaluation Criteria and Perceived Performance: Salience or Consistency?"
"description" => "BOURGUIGNON, A. (2000). Perceived Performance and Evaluation Criteria and Perceived Performance: Salience or Consistency? Dans: <i>Proceedings of the 6th Interdisciplinary Perspectives on Accounting Conference (Vol. 2)</i>. University of Manchester, UMIST."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Proceedings of the 6th Interdisciplinary Perspectives on Accounting Conference (Vol. 2)"
"keywords" => []
"updatedAt" => "2021-10-18 15:44:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'accent est mis de façon croissante sur le rôle mobilisateur des systèmes de contrôle de gestion, mais il existe relativement peu de recherches empiriques sur le sujet. Le comportement dépend en effet des représentations et les systèmes de gestion de la performance reposent sur l'hypothèse implicite selon laquelle les managers accorderaient une attention particulière aux mesures de performance qui révèlent une performance médiocre -perception qui s'analyse, en termes de psychologie cognitive, comme un effet de salience. Cependant les psychologues font état de nombreuses perceptions, qui résultent d'effets contraires de cohérence. Cet article présente les résultats d'une recherche empirique visant à tester la validité de ces deux hypothèses (salience versus cohérence) en matière de perception de critères d'évaluation de la performance. Bien que nos résultats ne soient pas absolument tranchés, ils suggèrent que l'hypothèse de cohérence explique plus souvent les perceptions que l'hypothèse de salience -ce qui conduit à remettre en question l'hypothèse fondatrice des systèmes de contrôle de gestion."
"en" => "The influence of the function of management control systems is increasingly claimed, but relatively few research has concentrated on this question. Behavior partly relies on representations and management systems implicitly assume that managers pay a special attention to performance measures showing a bad performance. This implicit hypothesis may be related to general cognitive psychology theories, which explain this kind of perception as a salience effect. However, many opposite perception processes, relying on consistency effects, are reported by cognitive and social psychologists.This article presents the results of en empirical research, which aimed at testing the relevance of the salience versus consistency effect hypothesis regarding the perception of performance evaluation criteria. Although our results are not very clear-cut, they suggest that consistency effects appear more frequently than salience effects -what leads to question the basic assumption of our management control systems."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
119 => Essec\Faculty\Model\Contribution {#2359
#_index: "academ_contributions"
#_id: "4961"
#_source: array:18 [
"id" => "4961"
"slug" => "performance-management-systems-and-organisational-change-framing-time-and-identity"
"yearMonth" => "2007-01"
"year" => "2007"
"title" => "Performance Management Systems and Organisational Change: Framing Time and Identity"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2007). Performance Management Systems and Organisational Change: Framing Time and Identity. Dans: <i>Proceedings of the 7th International Management Control Systems Research Conference (MCA, ENROAC and MACORG)</i>. ESCP-EAP."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the 7th International Management Control Systems Research Conference (MCA, ENROAC and MACORG)"
"keywords" => array:4 [
0 => "Changement organisationnel"
1 => "Identité"
2 => "Systèmes de contrôle de gestion"
3 => "Temps"
]
"updatedAt" => "2021-10-18 15:40:35"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "CD-Rom Cette communication présente une recherche qui met en évidence le rôle des systèmes de contrôle de gestion (SCG) dans la (re)définition des aspects temporels de l'identité en période de changement organisationnel. Elle contribue à la compréhension des processus identitaires en jeu dans le changement organisationnel et d'instrument de gestion. Elle souligne l'importance des SCG dans la définition de ces processus et met en lumière la contribution des SCG pour encadrer la dimension temporelle des pratiques et des représentations qui leur sont associées."
"en" => "The research reported here evidences the contribution of MCS (management control systems) in (re)shaping temporal aspects of identities (personal identities, organisational identity) during organsiational change. It highlights the role of MCS in identity processes, as well as their importance in inscribing operations in time and constructing representations of time."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
120 => Essec\Faculty\Model\Contribution {#2360
#_index: "academ_contributions"
#_id: "4968"
#_source: array:18 [
"id" => "4968"
"slug" => "pilotage-de-gestion-des-nouveaux-environnements-de-production-les-pratiques-japonaises"
"yearMonth" => "1992-01"
"year" => "1992"
"title" => "Pilotage de gestion des nouveaux environnements de production : les pratiques japonaises"
"description" => "BOURGUIGNON, A. (1992). Pilotage de gestion des nouveaux environnements de production : les pratiques japonaises. Dans: <i>Actes du 13 Congrès de l'AFC, Bordeaux - vol. 2</i>. Université Bordeaux I, pp. 329-353."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Actes du 13 Congrès de l'AFC, Bordeaux - vol. 2"
"keywords" => []
"updatedAt" => "2021-10-18 15:46:28"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "329-353"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les pratiques françaises de comptabilité analytique et de contrôle de gestion sont subordonnées aux objectifs stratégiques des firmes et cohérentes avec le mode de management japonais. Ceci les rend inégalement "transférables" dans de nouveaux environnements de production."
"en" => "Japanese cost accounting and management control practices are closely related to the firm's strategic objectives and consistent with the local way of management. This latter point makes some of them difficult to import in our new industrial environments."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
121 => Essec\Faculty\Model\Contribution {#2361
#_index: "academ_contributions"
#_id: "5028"
#_source: array:18 [
"id" => "5028"
"slug" => "reinterpreting-accountability-in-the-french-public-sector"
"yearMonth" => "2009-07"
"year" => "2009"
"title" => "Reinterpreting Accountability in the French Public Sector"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2009). Reinterpreting Accountability in the French Public Sector. Dans: <i>Proceedings of the 2009 Interdisciplinary Perspectives on Accounting (IPA) Conference</i>. Universität Innsbruck."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the 2009 Interdisciplinary Perspectives on Accounting (IPA) Conference"
"keywords" => array:4 [
0 => "Contrôle de gestion"
1 => "Culture française"
2 => "Gestion de la performance"
3 => "Identité professionnelle"
]
"updatedAt" => "2021-10-18 15:36:55"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Site internet. Cette communication présente une étude de cas dans une grande entreprise française du secteur public engagée dans la mise en oeuvre d'un nouveau système de mesure et gestion de la performance. Notre analyse montre que les explications traditionnelles (en particulier celles qui mobilisent le concept d'identité professionnelle) ne suffisent pas à rendre compte des paradoxes observés. Pour pleinement comprendre ces derniers, il faut également mobiliser les caractéristiques du contexte (culture française)."
"en" => "This communication presents a case study in a French public sector firm where a new performance measurement and management system is being implemented. We suggest that professional identities do not explain all our observations and that analysing the cultural (French) context is necessary to fully understand the way actors reinterpret and enact accountability."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
122 => Essec\Faculty\Model\Contribution {#2362
#_index: "academ_contributions"
#_id: "5037"
#_source: array:18 [
"id" => "5037"
"slug" => "representation-de-la-performance-le-controle-de-gestion-ne-suffit-pas"
"yearMonth" => "1998-05"
"year" => "1998"
"title" => "Représentation de la performance : le contrôle de gestion ne suffit pas"
"description" => "BOURGUIGNON, A. (1998). Représentation de la performance : le contrôle de gestion ne suffit pas. Dans: <i>Performances et comptabilité</i>. Association Francophone de Comptabilité (AFC), pp. 537-553."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Performances et comptabilité"
"keywords" => []
"updatedAt" => "2021-10-18 15:45:56"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "537-553"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les résultats d'une recherche empirique montrent que : (1) à environnement raisonnablement constant, les représentations de la performance sont très diverses , (2) les indicateurs issus de dispositifs de contrôle de gestion ne représentent que la moitié environ des représentations de la performance , (3) celles-ci contiennent parfois, dans une proportion significative, des représentations illégitimes."
"en" => "The results of an empirical research are the following : (1) the images of performance are very different in a reasonably constant environment, (2) the performance measures of management accounting systems account only for half of the image of performance, (3) images of performances may be significantly illegitimate."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
123 => Essec\Faculty\Model\Contribution {#2363
#_index: "academ_contributions"
#_id: "5039"
#_source: array:18 [
"id" => "5039"
"slug" => "representations-of-women-in-popular-management-press-mind-the-gap"
"yearMonth" => "2010-03"
"year" => "2010"
"title" => "Representations of Women in Popular Management Press: Mind the Gap!"
"description" => "BOURGUIGNON, A. et ZARLOWSKI, P. (2010). Representations of Women in Popular Management Press: Mind the Gap! Dans: <i>International Labour Process Conference 2010, Papers of the Stream 'Representations and Realities of Women's Work'</i>. Rudgers University."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "International Labour Process Conference 2010, Papers of the Stream 'Representations and Realities of Women's Work'"
"keywords" => []
"updatedAt" => "2021-10-18 15:36:23"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
124 => Essec\Faculty\Model\Contribution {#2364
#_index: "academ_contributions"
#_id: "5106"
#_source: array:18 [
"id" => "5106"
"slug" => "teaching-management-control-systems-an-ethical-trap"
"yearMonth" => "2008-04"
"year" => "2008"
"title" => "Teaching Management Control Systems: An Ethical Trap?"
"description" => "BOURGUIGNON, A. (2008). Teaching Management Control Systems: An Ethical Trap? Dans: <i>Proceedings of the 2008 Critical Perspectives on Accounting Conference</i>. Baruch College, City University of New York."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Proceedings of the 2008 Critical Perspectives on Accounting Conference"
"keywords" => array:4 [
0 => "Enseignement"
1 => "Ethique"
2 => "Instrument de gestion"
3 => "Réification"
]
"updatedAt" => "2021-10-18 15:39:14"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Site Internet. Cette communication prolonge une réflexion précédente sur les enjeux éthiques des instruments de gestion (Bourguignon, 2007). A travers l'analyse de quatre manuels internationaux de contrôle de gestion, elle montre comment l'enseignement de cette discipline renforce le caractère réifiant, donc potentiellement non-éthique, des instruments, transformant ainsi les enseignants en complices passifs des éventuels dommages causés par ces instruments. La communication suggère des pistes pratiques permettant aux enseignants de sortir de ce piège éthique."
"en" => "This communication draws on previous work showing how ethics can be at stake with management systems (Bourguignon, 2007). The analysis of four international management control textbooks evidences that management control teaching adds to the reifying power of management systems, thus turning management control teachers into passive but effective accessories of the possible damaging effects of these systems. The communication also suggests practical ways of getting out of this ethical trap."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
125 => Essec\Faculty\Model\Contribution {#2365
#_index: "academ_contributions"
#_id: "5107"
#_source: array:18 [
"id" => "5107"
"slug" => "teaching-management-control-systems-an-ethical-trap"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "Teaching Management Control Systems: An Ethical Trap?"
"description" => "BOURGUIGNON, A. (2009). Teaching Management Control Systems: An Ethical Trap? Dans: <i>Proceedings of the 32nd Annual Congress of the European Accounting Association (EAA) (Site internet)</i>. European Accounting Association (EAA)."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Proceedings of the 32nd Annual Congress of the European Accounting Association (EAA) (Site internet)"
"keywords" => array:5 [
0 => "Contrôle de gestion"
1 => "Education"
2 => "Enseignement"
3 => "Ethique"
4 => "Réification"
]
"updatedAt" => "2021-10-18 15:37:43"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Dans quelle mesure l'enseignement du contrôle de gestion contribue-t-il au processus de réification du monde social réalisé par les instruments du contrôle de gestion ? C'est la question centrale de cette communication, qui montre, à partir d'un échantillon de quatre manuels internationaux, que l'enseignement du contrôle de gestion n'analyse ni ne déconstruit la réification (ce qui pourrait contribuer à en limiter les conséquences néfastes) mais au contraire ajoute à la réification opérée par les systèmes. Ce texte propose également des pistes pédagogiques alternatives et recense les difficultés de leur mise en oeuvre."
"en" => "This communication addresses the question of the possible contribution of management control (MC) teachers to the reification process realised by MC systems. Drawing on a sample of four international MC textbooks, it suggests that teaching does not analyse and deconstruct reification (which could mitigate its damaging effects) but adds to reification. It also suggests alternative teaching paths and reflects on the difficulties encountered to implement these suggestions."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
126 => Essec\Faculty\Model\Contribution {#2366
#_index: "academ_contributions"
#_id: "5108"
#_source: array:18 [
"id" => "5108"
"slug" => "teaching-management-systems-an-ethical-trap"
"yearMonth" => "2006-10"
"year" => "2006"
"title" => "Teaching Management Systems: An Ethical Trap?"
"description" => "BOURGUIGNON, A. (2006). Teaching Management Systems: An Ethical Trap? Dans: <i>EIASM Workshop on Moral Foundations of Management Knowledge: Opening the Black Box: Moral Foundations of Management Knowledge, EIASM Workshop, Paris-Cergy-Pontoise</i>. European Institute for Advanced Studies in Management (EIASM)."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "EIASM Workshop on Moral Foundations of Management Knowledge: Opening the Black Box: Moral Foundations of Management Knowledge, EIASM Workshop, Paris-Cergy-Pontoise"
"keywords" => array:5 [
0 => "Education"
1 => "Enseignement"
2 => "Ethique"
3 => "Instruments de gestion"
4 => "Réification"
]
"updatedAt" => "2021-10-18 15:40:54"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication discute des enjeux éthiques associés à l'enseignement des instruments de gestion. L'argument repose sur (i) la démonstration que les instruments de gestion conduisent inéluctablement à réifier le monde social, (ii) des éléments d'enquête suggérant que la réification peut être dommageable pour les personnes (ce qui pose la question de leur éthique), et (iii) une analyse de manuels de contrôle de gestion qui montre que l'enseignement conventionnel des instruments renforce leur potentiel de réification. La conclusion propose quelques suggestions pour sortir de ce piège éthique."
"en" => "This communication discusses how far teaching mangement systems can turn into an ethical trap for teachers. The argument is based on (i) the demonstration that management systems ineluctably contribute to reifying social life, (ii) empirical material evidencing the detrimental (then unethical) consequences of reification, and (iii) an analysis of management control textbooks exhibiting that conventional teaching of management systems fosters a reified view on both these systems and the social world. Some suggestions to avoid this ethical trap are put forward as a conclusion."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
127 => Essec\Faculty\Model\Contribution {#2367
#_index: "academ_contributions"
#_id: "5116"
#_source: array:18 [
"id" => "5116"
"slug" => "the-behavioural-impact-of-management-accounting-new-insights-from-cognitive-psychology"
"yearMonth" => "2002-12"
"year" => "2002"
"title" => "The Behavioural Impact of Management Accounting: New Insights from Cognitive Psychology"
"description" => "BOURGUIGNON, A. (2002). The Behavioural Impact of Management Accounting: New Insights from Cognitive Psychology. Dans: <i>Proceedings of the 3rd Conference on New Directions in Management Accounting: Innovations in Practice and Research</i>. European Institute for Advanced Studies in Management (EIASM), pp. 185-211."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Proceedings of the 3rd Conference on New Directions in Management Accounting: Innovations in Practice and Research"
"keywords" => []
"updatedAt" => "2021-10-18 15:43:43"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "185-211"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article présente les résultats d'une recherche qui teste la pertinence respective des hypothèses de saillance et de cohérence en matière d'évaluation de la performance. En effet, tous les systèmes d'évaluation (GRH et contrôle de gestion) font l'hypothèse que l'individu évalué accorde plus d'attention aux indicateurs qu montrent une performance médiocre (hypothèse de saillance), alors que les théories de psychologie cognitive suggèrent qu'au contraire, l'individu pourrait tout aussi bien porter son attention sur les indicateurs qui mettent en évidence une bonne performance (hypothèse de cohérence). Les résultats suggèrent que les effets de cohérence apparaissent au moins aussi fréquemment que les effets de saillance, ce qui suggère (1) que les systèmes d'évaluation ne sont peut-être pas appropriés dans le sens où on le croit, et (2) que l'introduction de concepts de psychologie cognitive (comme l'estime de soi ou le locus of control), pourrait utilement enrichir les cadres d'analyse de l'évaluation de la performance."
"en" => "For about ten years, the behavioural influence of management control systems (MCS) has been increasingly reaffirmed. Behaviour partly relies on representations and MCS assume that managers pay a special attention to performance measures evidencing a poor performance. This implicit hypothesis may be related to general cognitive psychology theories, which theorise this kind of perception as a salience effect. However, many opposite perception processes, relying on consistency effects, are reported by cognitive and social psychologists. This article presents the results of an empirical research, the aim of which was to test the relevance of the salience versus consistency effect hypothesis regarding the perception of performance of evaluation criteria (PEC). Consistency effects occur about as frequently as salience effects - which leads to question the basic assumption of MCS. Additionally, the results suggest that future research frameworks might fruitfully integrate other psychological concepts, namely self-esteem and locus of control."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
128 => Essec\Faculty\Model\Contribution {#2368
#_index: "academ_contributions"
#_id: "5119"
#_source: array:18 [
"id" => "5119"
"slug" => "the-contribution-of-the-trial-framework-to-the-analysis-of-management-instruments-as-source-of-organizational-justice-the-example-of-performance-evaluation"
"yearMonth" => "2002-04"
"year" => "2002"
"title" => "The Contribution of the Trial Framework to the Analysis of Management Instruments as Source of Organizational Justice. The Example of Performance Evaluation"
"description" => "BOURGUIGNON, A. et CHIAPELLO, E. (2002). The Contribution of the Trial Framework to the Analysis of Management Instruments as Source of Organizational Justice. The Example of Performance Evaluation. Dans: <i>2002 Critical Perspectives on Accounting Conference</i>. Baruch College, City University of New York."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "CHIAPELLO E."
]
]
"ouvrage" => "2002 Critical Perspectives on Accounting Conference"
"keywords" => []
"updatedAt" => "2021-10-18 15:44:13"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "CD-Rom. Cette communication présente le concept sociologique d'épreuve proposé par Boltanski et Chiapello (1999) et en propose une application dans le champ du contrôle de gestion. L'évaluation de la performance peut ainsi être considérée comme une épreuve évoluant sous l'influence de la critique, dans le sens d'une plus grande justice organisationnelle. L'étude de l'évolution décennale des règles d'attribution du bonus dans un groupe textile français fournit une illustration de la dynamique de cette épreuve."
"en" => "This communication presents the sociological concept of trial (Boltanski & Chiapello, 1999) and proposes an application in the management control field. Performance evaluation may thus be considered as a trial that contributes to organisational justice, and changes in response to criticism. The longitudinal study of the changing rules of calculation and attribution of bonuses in a French textile group illustrates the dynamics."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
129 => Essec\Faculty\Model\Contribution {#2369
#_index: "academ_contributions"
#_id: "5136"
#_source: array:18 [
"id" => "5136"
"slug" => "the-french-accounting-regime"
"yearMonth" => "2010-05"
"year" => "2010"
"title" => "The French Accounting Regime"
"description" => "BOURGUIGNON, A., DUGDALE, D. et COLWYN JONES, T. (2010). The French Accounting Regime. Dans: <i>Proceedings of the 33rd Annual Congress of EAA (Site internet)</i>. European Accounting Association (EAA)."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "DUGDALE D."
]
2 => array:1 [
"name" => "COLWYN JONES T."
]
]
"ouvrage" => "Proceedings of the 33rd Annual Congress of EAA (Site internet)"
"keywords" => []
"updatedAt" => "2021-10-18 15:36:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication présente les spécificités du "régime comptable" français. Elle met en relation les dispositions de la comptabilité financière, les méthodes du contrôle et de la comptabilité de gestion, l'organisation comptable dans les entreprises, celle de la profession au sens large ainsi que les parcours éducatifs."
"en" => "Cette communication présente les spécificités du "régime comptable" français. Elle met en relation les dispositions de la comptabilité financière, les méthodes du contrôle et de la comptabilité de gestion, l'organisation comptable dans les entreprises, celle de la profession au sens large ainsi que les parcours éducatifs."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
130 => Essec\Faculty\Model\Contribution {#2370
#_index: "academ_contributions"
#_id: "5139"
#_source: array:18 [
"id" => "5139"
"slug" => "the-ideological-function-of-new-accounting-words-a-french-example"
"yearMonth" => "2004-07"
"year" => "2004"
"title" => "The Ideological Function of New Accounting Words: A French Example"
"description" => "BOURGUIGNON, A. (2004). The Ideological Function of New Accounting Words: A French Example. Dans: <i>Proceedings of the 6th International Management Control Systems Research Conference</i>. Management Control Association (MCA)."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Proceedings of the 6th International Management Control Systems Research Conference"
"keywords" => []
"updatedAt" => "2021-10-18 15:43:05"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "CD-Rom Ce texte s'appuie sur la conception intégrative de l'idéologie proposée par Ricoeur pour analyser l'émergence du mot français "pilotage" dans le champ du "contrôle de gestion" -terme générique qu'il remplace de plus en plus souvent dans les discours associés à l'émergence de nouvelles méthodes. L'analyse suggère quela substitution apporte à la fois de la légitimité et de la légitimation aux méthodes et à leurs promoteurs."
"en" => "Drawing on Ricoeur's conception of ideology, this communication analyses the emergence of the French word "pilotage" in the management control field and its substitution for "contrôle de gestion" -the usual French translation for management control. The analysis suggests that the semantic substitution is a source of both legitimacy and legitimisation for the associated innovative management accounting methods and their promoters."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
131 => Essec\Faculty\Model\Contribution {#2371
#_index: "academ_contributions"
#_id: "5238"
#_source: array:18 [
"id" => "5238"
"slug" => "when-the-enterprise-culture-meets-identities-a-case-study"
"yearMonth" => "2008-04"
"year" => "2008"
"title" => "When the Enterprise Culture Meets Identities: A Case Study"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2008). When the Enterprise Culture Meets Identities: A Case Study. Dans: <i>Proceedings of the 2008 Critical Perspectives on Accounting Conference</i>. Baruch College, City University of New York."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the 2008 Critical Perspectives on Accounting Conference"
"keywords" => array:5 [
0 => "Contrôle de gestion"
1 => "Culture entrepreneuriale"
2 => "Gestion de la performance"
3 => "Identification"
4 => "Identité"
]
"updatedAt" => "2021-10-18 15:39:29"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article se propose d'étudier le processus d'influence de la culture entrepreneuriale (entreprise culture) et son intériorisation par les membres de l'organisation. Nous montrons comment le processus d'identification (à l'organisation) contribue à l'intériorisation mais aussi à la réinterprétation de cette culture. Notre recherche s'appuie sur une étude de cas dans une entreprise publique, dans laquelle la diffusion de la culture entrepreneuriale s'est accompagnée de l'introduction d'un nouveau système de mesure et de gestion de la performance."
"en" => "This article aims at investigating the process of influence of the enterprise culture (EC) and related technologies, and the role of persons' identity in such a process. We show how the concept of identification (to the organization) enriches our understanding of the mechanisms through which EC becomes both internalized and reinterpreted by individuals. Our research draws on a case study in a French public sector firm where EC has been diffused through (among others) the introduction of a new performance measurement and management."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
132 => Essec\Faculty\Model\Contribution {#2372
#_index: "academ_contributions"
#_id: "5239"
#_source: array:18 [
"id" => "5239"
"slug" => "when-the-enterprise-culture-meets-identities-a-case-study"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "When the Enterprise Culture Meets Identities: A Case Study"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2009). When the Enterprise Culture Meets Identities: A Case Study. Dans: <i>Proceedings of the 32nd Annual Congress of the European Accounting Association (EAA) (Site internet)</i>. European Accounting Association (EAA)."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Proceedings of the 32nd Annual Congress of the European Accounting Association (EAA) (Site internet)"
"keywords" => array:5 [
0 => "Discours entrepreneurial"
1 => "Identification"
2 => "Identité"
3 => "Identité organisationnelle"
4 => "Management de la performance"
]
"updatedAt" => "2021-10-18 15:38:00"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le discours entrepreneurial ("enterprise culture"), avec ses deux figures centrales du client souverain et de l'individu entrepreneur de lui-même, opère tant au niveau des organisations que de la société. Cette communication s'interroge sur le degré de liberté des individus soumis à ce discours et aux instruments de gestion qui l'incarnent. Une étude de cas, conduite dans une grande entreprise publique française, montre que quand le discours confronte l'identité des individus, ceux-ci réinterprètent le discours. Cette réinterprétation prend la forme d'une résistance subtile mais efficace aux systèmes qui opérationnalisent le discours entrepreneurial."
"en" => ""Enterprise Culture" (EC), with its two central characters of the sovereign customer and the enterprising self, has been described as a discourse operating at different levels in organizations and society. This communication addresses the question of the level of freedom of individuals when they are confronted with this discourse and related technologies. A case study conducted in a large French public sector firm shows that, when their identities are questioned, individuals re-interpret the discourse in the form of a subtle but sound resistance to the systems operationalizing EC."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
133 => Essec\Faculty\Model\Contribution {#2373
#_index: "academ_contributions"
#_id: "5240"
#_source: array:18 [
"id" => "5240"
"slug" => "when-the-enterprise-culture-meets-identities-a-case-study"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "When the Enterprise Culture Meets Identities: A Case Study"
"description" => "BOURGUIGNON, A. (2009). When the Enterprise Culture Meets Identities: A Case Study. Dans: <i>La place de la dimension européenne dans la comptabilité, le contrôle et l'audit, Actes du 30e Congrès de l'Association Francophone de Comptabilité (AFC)</i>. EM Strasbourg."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "La place de la dimension européenne dans la comptabilité, le contrôle et l'audit, Actes du 30e Congrès de l'Association Francophone de Comptabilité (AFC)"
"keywords" => array:5 [
0 => "Discours entrepreneurial"
1 => "Gestion de la performance"
2 => "Identification"
3 => "Identité organisationnelle"
4 => "Identité personnelle"
]
"updatedAt" => "2021-10-18 15:38:22"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le discours entrepreneurial ("enterprise culture"), avec ses deux figures centrales du client souverain et de l'individu entrepreneur de lui-même, opère tant au niveau des organisations que de la société. Cette communication s'interroge sur le degré de liberté des individus soumis à ce discours et aux instruments de gestion qui l'incarnent. Une étude de cas, conduite dans une grande entreprise publique française, montre que quand le discours confronte l'identité des individus, ceux-ci réinterprètent le discours. Cette réinterprétation prend la forme d'une résistance subtile mais efficace aux systèmes qui opérationnalisent le discours entrepreneurial."
"en" => ""Enterprise Culture" (EC), with its two central characters of the sovereign customer and the enterprising self, has been described as a discourse operating at different levels in organizations and society. This communication addresses the question of the level of freedom of individuals when they are confronted with this discourse and related technologies. A case study conducted in a large French public sector firm shows that, when their identities are questioned, individuals re-interpret the discourse in the form of a subtle but sound resistance to the systems operationalizing EC."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
134 => Essec\Faculty\Model\Contribution {#2374
#_index: "academ_contributions"
#_id: "5244"
#_source: array:18 [
"id" => "5244"
"slug" => "why-do-you-want-to-do-this-research-with-me-a-collaborative-interdisciplinary-research-method"
"yearMonth" => "2018-07"
"year" => "2018"
"title" => "'Why Do You Want to Do This Research (With Me)? ' A Collaborative Interdisciplinary Research Method"
"description" => "ANCELIN-BOURGUIGNON, A. et CHARRIER, B. (2018). 'Why Do You Want to Do This Research (With Me)? ' A Collaborative Interdisciplinary Research Method. Dans: <i>Surprise in and around Organizations: Journeys to the Unexpected, EGOS 2018 (Subtheme 24) Proceedings</i>. European Group for Organizational Studies (EGOS)."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "CHARRIER B."
]
]
"ouvrage" => "Surprise in and around Organizations: Journeys to the Unexpected, EGOS 2018 (Subtheme 24) Proceedings"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
135 => Essec\Faculty\Model\Contribution {#2375
#_index: "academ_contributions"
#_id: "5327"
#_source: array:18 [
"id" => "5327"
"slug" => "a-psycho-sociological-view-on-precarity-the-french-case"
"yearMonth" => "2009-03"
"year" => "2009"
"title" => "A Psycho-sociological View on Precarity: The French Case"
"description" => "BOURGUIGNON, A. (2009). A Psycho-sociological View on Precarity: The French Case. Dans: SUPI Conference on "Precarity and Flexibilisation - The New Qualities of the Social Structure: Re-orientation of Economical and Ideological Perspective". Berlin."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "SUPI Conference on "Precarity and Flexibilisation - The New Qualities of the Social Structure: Re-orientation of Economical and Ideological Perspective""
"keywords" => array:4 [
0 => "Chômage"
1 => "Culture française"
2 => "Exclusion"
3 => "Précarité"
]
"updatedAt" => "2021-10-18 17:04:53"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication propose une analyse psychosociologique de la précarité des emplois. L'exemple de la France suggère que la culture nationale a non seulement une influence sur les formes locales de la précarité, mais aussi sur leurs conséquences psychologiques. Ceci suggère de nouvelles voies de recherche, ainsi que des pistes pour les politiques sociales."
"en" => "This communication offers a psychosociological view on employment precarity. The French example suggests that national culture has a significant influence on local forms of precarity as well as their psychological consequences. This opens up new paths for research and social policies."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
136 => Essec\Faculty\Model\Contribution {#2376
#_index: "academ_contributions"
#_id: "5355"
#_source: array:18 [
"id" => "5355"
"slug" => "accounting-and-ideology-the-role-of-practice-discourse-and-context"
"yearMonth" => "2006-03"
"year" => "2006"
"title" => "Accounting and Ideology: The Role of Practice, Discourse and Context"
"description" => "BOURGUIGNON, A. (2006). Accounting and Ideology: The Role of Practice, Discourse and Context. Dans: 29th Annual Congress of the European Accounting Association (EAA). Dublin."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "29th Annual Congress of the European Accounting Association (EAA)"
"keywords" => array:5 [
0 => "Discours"
1 => "Idéologie"
2 => "Métaphore"
3 => "Nouveau contrôle de gestion"
4 => "Pilotage"
]
"updatedAt" => "2021-10-18 16:10:01"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication propose (1) un cadre théorique inspiré des travaux de Ricoeur pour analyser la dimension idéologique des discours et pratiques comptables dans leur contexte (temporel et spatial) , (2) une illustration de ce cadre théorique à partir des pratiques et discours du contrôle de gestion en France dans les années 90."
"en" => "This communication draws on Ricoeur's work on ideology to propose a theoretical framework for analysing the ideological dimension of accounting practice and discourse in their context (both time and space). The framework is then used to analyse the ideological dimension of management control practice and discourse in France in the 90s."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
137 => Essec\Faculty\Model\Contribution {#2377
#_index: "academ_contributions"
#_id: "5359"
#_source: array:18 [
"id" => "5359"
"slug" => "digitalization-of-love"
"yearMonth" => "2019-10"
"year" => "2019"
"title" => "Digitalization of love"
"description" => "ANCELIN-BOURGUIGNON, A. et NØRREKLIT, H. (2019). Digitalization of love. Dans: <i>9th Conference on Actor-Reality Construction</i>. Odense: Southern Denmark University."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "NØRREKLIT Hannle"
]
]
"ouvrage" => "9th Conference on Actor-Reality Construction"
"keywords" => []
"updatedAt" => "2021-12-17 10:58:57"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
138 => Essec\Faculty\Model\Contribution {#2378
#_index: "academ_contributions"
#_id: "5360"
#_source: array:18 [
"id" => "5360"
"slug" => "accounting-for-love-the-construction-of-the-digitalized-lover"
"yearMonth" => "2019-07"
"year" => "2019"
"title" => "Accounting for Love - the Construction of the Digital(ized) Lover"
"description" => "ANCELIN-BOURGUIGNON, A. et NØRREKLIT, H. (2019). Accounting for Love - the Construction of the Digital(ized) Lover. Dans: <i>35th European Group for Organizational Studies Colloquium (EGOS)</i>. Edinburgh: University of Edinburgh Business School."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "NØRREKLIT Hannle"
]
]
"ouvrage" => "35th European Group for Organizational Studies Colloquium (EGOS)"
"keywords" => []
"updatedAt" => "2021-12-17 10:47:35"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => "Royaume-Uni"
"en" => "United Kingdom"
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
139 => Essec\Faculty\Model\Contribution {#2379
#_index: "academ_contributions"
#_id: "5435"
#_source: array:18 [
"id" => "5435"
"slug" => "are-management-systems-ethical-the-reification-perspective"
"yearMonth" => "2007-05"
"year" => "2007"
"title" => "Are Management Systems Ethical? The Reification Perspective"
"description" => "BOURGUIGNON, A. (2007). Are Management Systems Ethical? The Reification Perspective. Dans: 2nd Joint MACORG/MCA Workshop. Greenwich."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "2nd Joint MACORG/MCA Workshop"
"keywords" => array:3 [
0 => "Ethique"
1 => "Instruments de gestion"
2 => "Réification"
]
"updatedAt" => "2021-10-18 16:00:16"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication discute des enjeux éthiques potentiels des instruments de gestion.L'argument repose sur (i) la démonstration que les instruments de gestion conduisent inéluctablement à réifier le monde social, selon la définition de la réification de Lukacs (1959), (ii) des éléments d'enquête suggérant que la réification peut être dommageable pour les personnes, ce qui pose la question de leur éthique."
"en" => "This communication discusses how far ethics can be at stake with management systems. The argument is based on (i) the demonstration that management systems ineluctably contribute to reifying social life, according to Lukacs' (1959) definition of reification, (ii) empirical material evidencing the detrimental (then unethical) consequences of reification."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
140 => Essec\Faculty\Model\Contribution {#2380
#_index: "academ_contributions"
#_id: "5553"
#_source: array:18 [
"id" => "5553"
"slug" => "change-in-accountability-schemes-and-societal-norms-a-case-study-in-the-french-public-sector"
"yearMonth" => "2014-05"
"year" => "2014"
"title" => "Change in Accountability Schemes and Societal Norms: A Case Study in the French Public Sector"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2014). Change in Accountability Schemes and Societal Norms: A Case Study in the French Public Sector. Dans: <i>7th Workshop on Management Accounting as Social and Organizational Practice (MASOP)</i>. ESCP Business School."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "7th Workshop on Management Accounting as Social and Organizational Practice (MASOP)"
"keywords" => []
"updatedAt" => "2021-10-18 17:26:07"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
141 => Essec\Faculty\Model\Contribution {#2381
#_index: "academ_contributions"
#_id: "5675"
#_source: array:18 [
"id" => "5675"
"slug" => "creativity-for-all-beyond-the-myth-social-domination"
"yearMonth" => "2012-09"
"year" => "2012"
"title" => "Creativity for All? Beyond the Myth, Social Domination"
"description" => "BOURGUIGNON, A. (2012). Creativity for All? Beyond the Myth, Social Domination. Dans: 6th Art of Management and Organization Conference 2012. York."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "6th Art of Management and Organization Conference 2012"
"keywords" => []
"updatedAt" => "2021-10-18 17:02:10"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
142 => Essec\Faculty\Model\Contribution {#2382
#_index: "academ_contributions"
#_id: "5677"
#_source: array:18 [
"id" => "5677"
"slug" => "creativity-in-organizations-strategically-important-or-socially-normative"
"yearMonth" => "2011-05"
"year" => "2011"
"title" => "Creativity in Organizations: Strategically Important or Socially Normative?"
"description" => "BOURGUIGNON, A. et CHAUCHAT, H. (2011). Creativity in Organizations: Strategically Important or Socially Normative? Dans: Workshop “The Hidden Sides of Creativity in Organizational Settings". Paris."
"authors" => array:2 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "CHAUCHAT H."
]
]
"ouvrage" => "Workshop “The Hidden Sides of Creativity in Organizational Settings""
"keywords" => []
"updatedAt" => "2021-10-18 17:03:30"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
143 => Essec\Faculty\Model\Contribution {#2383
#_index: "academ_contributions"
#_id: "5678"
#_source: array:18 [
"id" => "5678"
"slug" => "creativity-when-managers-perceptions-diverge-from-taken-for-granted-representations"
"yearMonth" => "2005-05"
"year" => "2005"
"title" => "Creativity: When Managers' Perceptions Diverge from Taken-for-granted Representations"
"description" => "BOURGUIGNON, A. (2005). Creativity: When Managers' Perceptions Diverge from Taken-for-granted Representations. Dans: 12th European Congress on Work and Organizational Psychology. Istanbul."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "12th European Congress on Work and Organizational Psychology"
"keywords" => []
"updatedAt" => "2021-10-18 16:14:01"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication présente les résultats d'une enquête sur les perceptions de la créativité de deux catégories de managers (marketing et contrôle de gestion), à partir d'un questionnaire d'investigation de l'identité sociale. Les représentations recueillies remettent en cause les exhortations de la littérature de management (la créativité pour chacun) et ouvrent des perspectives nouvelles pour la recherche sur la créativité managériale."
"en" => "This communication presents and discusses the findings of an empirical research on perceptions of creativity by two categories of managers (marketing and management control). A questionnaire investigating social identity was used. Collected representations question management literature's appeals (creativity for everybody) and open up stimulating perspectives for research on managerial creativity."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
144 => Essec\Faculty\Model\Contribution {#2384
#_index: "academ_contributions"
#_id: "5692"
#_source: array:18 [
"id" => "5692"
"slug" => "de-la-direction-par-objectifs-a-la-culture-de-resultat-les-tribulations-du-concept-anglo-americain-daccountability-en-france"
"yearMonth" => "2013-06"
"year" => "2013"
"title" => "De la "direction par objectifs" à la "culture de résultat" : les tribulations du concept anglo-américain d'accountability en France"
"description" => "BOURGUIGNON, A. (2013). De la "direction par objectifs" à la "culture de résultat" : les tribulations du concept anglo-américain d'accountability en France. Dans: 34ème Congrès de l'Association Francophone de Comptabilité 2013. Montréal."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "34ème Congrès de l'Association Francophone de Comptabilité 2013"
"keywords" => []
"updatedAt" => "2021-10-18 17:00:39"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
145 => Essec\Faculty\Model\Contribution {#2385
#_index: "academ_contributions"
#_id: "5693"
#_source: array:18 [
"id" => "5693"
"slug" => "de-la-direction-par-objectifs-a-la-culture-de-resultat-les-tribulations-du-concept-anglo-americain-daccountability-en-france"
"yearMonth" => "2012-03"
"year" => "2012"
"title" => "De la direction par objectifs à la culture de résultat : les tribulations du concept anglo-américain d'accountability en France"
"description" => "BOURGUIGNON, A. (2012). De la direction par objectifs à la culture de résultat : les tribulations du concept anglo-américain d'accountability en France. Dans: 6th GEM Conference: The Language Factor in the Context of International Management: Understanding the Challenges for Organisations and Individuals. Paris."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "6th GEM Conference: The Language Factor in the Context of International Management: Understanding the Challenges for Organisations and Individuals"
"keywords" => []
"updatedAt" => "2021-10-18 17:02:48"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
146 => Essec\Faculty\Model\Contribution {#2386
#_index: "academ_contributions"
#_id: "5698"
#_source: array:18 [
"id" => "5698"
"slug" => "de-limportance-de-lelaboration-prealable-des-enjeux-dune-recherche-en-collaboration"
"yearMonth" => "2015-07"
"year" => "2015"
"title" => "De l'importance de l'élaboration préalable des enjeux d'une recherche en collaboration"
"description" => "ANCELIN-BOURGUIGNON, A. et CHARRIER, B. (2015). De l'importance de l'élaboration préalable des enjeux d'une recherche en collaboration. Dans: 9e Biennale Internationale de l’Education, de la Formation et des Pratiques Professionnelle. Paris."
"authors" => array:2 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "CHARRIER B."
]
]
"ouvrage" => "9e Biennale Internationale de l’Education, de la Formation et des Pratiques Professionnelle"
"keywords" => []
"updatedAt" => "2021-10-18 16:48:40"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
147 => Essec\Faculty\Model\Contribution {#2387
#_index: "academ_contributions"
#_id: "5709"
#_source: array:18 [
"id" => "5709"
"slug" => "definir-la-performance-une-simple-question-de-definition"
"yearMonth" => "1996-10"
"year" => "1996"
"title" => "Définir la performance : une simple question de définition ?"
"description" => "BOURGUIGNON, A. (1996). Définir la performance : une simple question de définition ? Dans: 7e Congrès de l’AGRH. Paris."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "7e Congrès de l’AGRH"
"keywords" => []
"updatedAt" => "2021-10-18 16:34:13"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "En gestion des ressources humaines, comme dans d'autres champs du management, la performance est un mot aussi surabondamment utilisé que rarement défini, malgré sa polysémie. Ce mot portant en outre une double métaphore, on suggère que son absence de définition va donc bien au-delà d'une simple question de vocabulaire : elle participe de la dimension sociale et symbolique du management."
"en" => "Human resource management, like other management areas, commonly uses the word performance, without giving a precise definition of this polysemous word. Moreover, the metaphors associated with the word suggest that this lack of semantic precision has valuable social and political functions. Defining performance is then more a point of social and symbolic management than a question of terminology."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
148 => Essec\Faculty\Model\Contribution {#2388
#_index: "academ_contributions"
#_id: "3146"
#_source: array:18 [
"id" => "3146"
"slug" => "le-modele-japonais-de-gestion"
"yearMonth" => "1993-03"
"year" => "1993"
"title" => "Le modèle japonais de gestion"
"description" => "BOURGUIGNON, A. (1993). <i>Le modèle japonais de gestion</i>. La Découverte, 125 pages."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-10-06 16:20:09"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Si le modèle japonais de gestion entretient d'évidentes synergies avec son environnement socio-économique et culturel, il repose sur des concepts managériaux "invariants" et apparaît donc transférable en France, sous réserve d'une adaptation spécifique."
"en" => "The Japanese art of management is obviously consistent with the local economic, social and cultural environment. In addition, it is mainly based on general management concepts. It would therefore seem possible to apply it to France, on the condition that it is specifically adapted to the French environment."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
149 => Essec\Faculty\Model\Contribution {#2389
#_index: "academ_contributions"
#_id: "3350"
#_source: array:18 [
"id" => "3350"
"slug" => "le-controle-de-gestion-du-xxe-siecle-tardif-ce-qui-a-helas-vraiment-change"
"yearMonth" => "2018-05"
"year" => "2018"
"title" => "Le contrôle de gestion du XXe siècle tardif: ce qui a (hélas) vraiment changé"
"description" => "ANCELIN-BOURGUIGNON, A. (2018). Le contrôle de gestion du XXe siècle tardif: ce qui a (hélas) vraiment changé. Dans: Mathieu Floquet, Pierre Labardin, Yves Levant eds. <i>L'histoire comme méthode pour comprendre le management</i>. 1st ed. L'Harmattan, pp. 123-141."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "L'histoire comme méthode pour comprendre le management"
"keywords" => []
"updatedAt" => "2021-12-15 17:08:10"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "123-141"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
150 => Essec\Faculty\Model\Contribution {#2390
#_index: "academ_contributions"
#_id: "3377"
#_source: array:18 [
"id" => "3377"
"slug" => "a-psycho-sociological-view-on-precarity-the-french-case"
"yearMonth" => "2012-04"
"year" => "2012"
"title" => "A Psycho-Sociological View on Precarity: The French Case"
"description" => "BOURGUIGNON, A. (2012). A Psycho-Sociological View on Precarity: The French Case. Dans: Hepp R.D. (ed.). <i>Prekarisierung und Flexibilisierung</i>. 1st ed. Westfälisches Dampfboot, pp. 340-368."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Prekarisierung und Flexibilisierung"
"keywords" => array:4 [
0 => "Culture"
1 => "Flexibilité"
2 => "France"
3 => "Précarité"
]
"updatedAt" => "2021-12-15 17:12:22"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "340-368"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce chapitre montre comment une approche psychosociologique de la précarité permet d'intégrer des recherches en psychologie et sociologie pour une meilleure compréhension du phénomène. A partir du cas de la France il met également en évidence le rôle des contextes nationaux, à la fois aux niveaux sociétal et individuel."
"en" => "This chapter intends to show how a psycho-sociological perspective can illuminate questions related to precarity in bringing together sociological and psychological approaches that are generally developed separately. The demonstration relies on the French case, which secondarily evidences the specificity of national/regional contexts for understanding problems associated with precarity and flexibilisation, both at the societal and individual levels."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
151 => Essec\Faculty\Model\Contribution {#2391
#_index: "academ_contributions"
#_id: "3409"
#_source: array:18 [
"id" => "3409"
"slug" => "are-management-systems-ethical-the-reification-perspective"
"yearMonth" => "2007-01"
"year" => "2007"
"title" => "Are Management Systems Ethical? The Reification Perspective"
"description" => "BOURGUIGNON, A. (2007). Are Management Systems Ethical? The Reification Perspective. Dans: Marie Laure Djelic, Radu Vranceanu eds. <i>Moral Foundations of Management Knowledge</i>. 1st ed. Edward Elgar Publishing Ltd, pp. 221-243."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Moral Foundations of Management Knowledge"
"keywords" => array:3 [
0 => "Ethique"
1 => "Instruments de gestion"
2 => "Réification"
]
"updatedAt" => "2021-12-15 16:58:08"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "221-243"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce chapitre montre que les instruments de gestion réifient le monde social et que le maintien de l'ordre social qui en résulte peut être dommageable pour les éléments les plus faibles du groupe social. A la lumière de la philosophie de l'éthique utilitariste, ces dommages posent la question de la dimension éthique des instruments de gestion."
"en" => "This chapter proposes to consider that management systems reify the social world, which results in maintaining the existing social order at the potential detriment of the less powerful constituents of the social group. Drawing on the utilitarian perspective on ethics, such negative consequences suggest that management systems could raise ethical concerns."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
152 => Essec\Faculty\Model\Contribution {#2392
#_index: "academ_contributions"
#_id: "3489"
#_source: array:18 [
"id" => "3489"
"slug" => "conformite-autonomie-la-double-contrainte-du-nouveau-controle-de-gestion"
"yearMonth" => "2003-01"
"year" => "2003"
"title" => "Conformité-autonomie : la double contrainte du "nouveau" contrôle de gestion ?"
"description" => "BOURGUIGNON, A. (2003). Conformité-autonomie : la double contrainte du "nouveau" contrôle de gestion ? Dans: Emmanuel Josserand, Véronique Perret eds. <i>Le paradoxe : penser et gérer autrement les organisations</i>. 1st ed. Ellipses, pp. 191-221."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Le paradoxe : penser et gérer autrement les organisations"
"keywords" => []
"updatedAt" => "2021-12-15 17:03:08"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "191-221"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Depuis une vingtaine d'années, l'autonomie et le sens de l'initiative sont considérés comme des éléments-clés dela performance des entreprises. Parallèlement, un contrôle de gestion aux méthodes et au vocabulaire renouvelés accompagne les mutations stratégiques des organisations. Ce texte montre, qu'ensemble, ces évolutions peuvent conduire au renforcement d'une double contrainte autonomie-conformité, et présente quelques éléments empiriques exploratoires qui donnent à voir comment les personnes perçoivent les doubles injonctions de conformité et d'autonomie."
"en" => "Over the past twenty years, autonomy and sense of initiative have been increasingly viewed as key elements of organisational performance. At the same time, management control methods have been changing alongside with change in strategies. This text shows that, together, these dynamics can lead to the tightening of a double bind conformity-autonomy, and it presents some exploratory empirical data about how people perceive the demand of both conformity and autonomy."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
153 => Essec\Faculty\Model\Contribution {#2393
#_index: "academ_contributions"
#_id: "3504"
#_source: array:18 [
"id" => "3504"
"slug" => "cost-volume-profit-relationships"
"yearMonth" => "1996-06"
"year" => "1996"
"title" => "Cost-volume-profit Relationships"
"description" => "BOURGUIGNON, A. (1996). Cost-volume-profit Relationships. Dans: Malcolm Warner (ed.). <i>International Encyclopedia of Business and Management</i>. 1st ed. International Thomson Business Press, pp. 852-861."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "International Encyclopedia of Business and Management"
"keywords" => []
"updatedAt" => "2021-12-15 17:05:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "852-861"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article présente les différentes formes du modèle coût-volume-profit, ses hypothèses et ses usages classiques. Il s'interroge sur la validité du modèle alors que les conditions opérationnelles et les stratégies des firmes ont largement évolué depuis son émergence."
"en" => "This entry presents the various forms of the cost-volume-profit model, its underlying assumptions, its traditional uses. It questions the validity of the model, as the conditions of operations and the firms' strategies have greatly changed during the last decades."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
154 => Essec\Faculty\Model\Contribution {#2394
#_index: "academ_contributions"
#_id: "3505"
#_source: array:18 [
"id" => "3505"
"slug" => "cost-volume-profit-relationships"
"yearMonth" => "2002-01"
"year" => "2002"
"title" => "Cost-volume-profit Relationships"
"description" => "BOURGUIGNON, A. (2002). Cost-volume-profit Relationships. Dans: Malcolm Warner (ed.). <i>International Encyclopedia of Business and Management</i>. 2 ed. Thomson Learning, pp. 1199-1208."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "International Encyclopedia of Business and Management"
"keywords" => []
"updatedAt" => "2021-12-15 17:03:49"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "1199-1208"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article présente les différentes formes du modèle coût-volume-profit, ses hypothèses et ses usages classiques. Il s'interroge sur la validité du modèle alors que les conditions opérationnelles et les stratégies des firmes ont largement évolué depuis son émergence."
"en" => "This entry presents the various forms of the cost-volume-profit model, its underlying assumptions, its traditional uses. It questions the validity of the model, as the conditions of operations and the firms' strategies have greatly changed during the last decades."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
155 => Essec\Faculty\Model\Contribution {#2395
#_index: "academ_contributions"
#_id: "3514"
#_source: array:18 [
"id" => "3514"
"slug" => "daily-creativity-at-work-as-a-source-of-well-being-and-performance-provided-it-is-not-managed"
"yearMonth" => "2017-09"
"year" => "2017"
"title" => "Daily Creativity at Work as a Source of Well-Being and Performance, Provided It Is Not Managed"
"description" => "ANCELIN-BOURGUIGNON, A. (2017). Daily Creativity at Work as a Source of Well-Being and Performance, Provided It Is Not Managed. Dans: Varda Muhlbauer, Wes Harry eds. <i>Redefining Management</i>. 1st ed. Springer, pp. 127-154."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Redefining Management"
"keywords" => array:5 [
0 => "Activité"
1 => "Bien-être au travail"
2 => "Catachrèse"
3 => "Créativité"
4 => "Travail"
]
"updatedAt" => "2021-12-15 17:09:02"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "127-154"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce chapitre s'appuie sur des travaux de psychologie clinique du travail pour proposer le concept de créativité du quotidien au travail. Il en offre une typologie et des exemples variés. Pour que ce processus spontané, à l'initiative de l'individu, puisse produire ses effets positifs sur la performance et le bien-être au travail, il importe qu'il ne soit pas "géré" par la hiérarchie ou l'entreprise et que certaines conditions facilitantes soient réunies."
"en" => "This chapter draws on clinical work psychology to propose the concept of daily creativity at work. It offers a typology and various examples. This process, which is spontaneously initiated by the worker, positively impacts on performance and well-being at work under facilitating conditions, among which the renouncement to "manage" it."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
156 => Essec\Faculty\Model\Contribution {#2396
#_index: "academ_contributions"
#_id: "3524"
#_source: array:18 [
"id" => "3524"
"slug" => "definir-la-performance-une-simple-question-de-definition"
"yearMonth" => "1996-10"
"year" => "1996"
"title" => "Définir la performance : une simple question de définition ?"
"description" => "BOURGUIGNON, A. (1996). Définir la performance : une simple question de définition ? Dans: Fericelli A.M., Sire B eds. <i>Performance et Ressources Humaines</i>. 1st ed. Economica, pp. 17-31."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Performance et Ressources Humaines"
"keywords" => []
"updatedAt" => "2021-12-15 17:05:11"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "17-31"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "En gestion des ressources humaines, comme dans d'autres champs du management, la performance est un mot aussi surabondamment utilisé que rarement défini, malgré sa polysémie. Ce mot portant en outre une double métaphore, on suggère que son absence de définition va donc bien au-delà d'une simple question de vocabulaire : elle participe de la dimension sociale et symbolique du management."
"en" => "Human resource management, like other management areas, commonly uses the word performance, without defining precisely the meaning of this polysemous word. Moreover, the metaphors associated with the word suggest that this lack of semantic precision has valuable social and political functions. Defining performance is then more a point of social and symbolic management than a question of terminology."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
157 => Essec\Faculty\Model\Contribution {#2397
#_index: "academ_contributions"
#_id: "3554"
#_source: array:18 [
"id" => "3554"
"slug" => "double-contrainte"
"yearMonth" => "2014-02"
"year" => "2014"
"title" => "Double contrainte"
"description" => "ANCELIN-BOURGUIGNON, A. (2014). Double contrainte. Dans: Philippe Zawieja, Franck Guarneri eds. <i>Dictionnaire des risques psychosociaux</i>. 1st ed. Editions du Seuil, pp. 225-229."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Dictionnaire des risques psychosociaux"
"keywords" => array:3 [
0 => "Double contrainte"
1 => "Paradoxe"
2 => "Risques psychosociaux"
]
"updatedAt" => "2021-12-15 17:10:38"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "225-229"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article montre en quoi les possibilités de double contrainte (ou injonctions paradoxales) se sont accrues durant les dernières décennies et comment celles-ci sont génératrices de souffrance au travail."
"en" => "This article explains why and how the risk of double bind situations has been aggravated along the past decades and how these situations are likely to produce ill-being at work."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
158 => Essec\Faculty\Model\Contribution {#2398
#_index: "academ_contributions"
#_id: "3710"
#_source: array:18 [
"id" => "3710"
"slug" => "ideology-and-local-management-practice-and-discourse-a-framework"
"yearMonth" => "2005-01"
"year" => "2005"
"title" => "Ideology and Local Management Practice and Discourse: A Framework"
"description" => "BOURGUIGNON, A. (2005). Ideology and Local Management Practice and Discourse: A Framework. Dans: Riad Ajami, C. Edward Arrington, Falconer Mitchell, Hanne Nørreklit eds. <i>Globalization, Management Control and Ideology</i>. 1st ed. DJOF Publishing, pp. 137-158."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Globalization, Management Control and Ideology"
"keywords" => []
"updatedAt" => "2021-12-15 17:01:57"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "137-158"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce chapitre propose un cadre théorique qui permet d'opérationaliser dans les organisations la conception de l'idéologie développée par Ricoeur. Les pratiques et les discours de management contribuent à créer de la légitimité et/ou de la légitimation dans les organisations - autrement dit, ils ont une dimension idéologique. Ces processus sont toujours inscrits dans un contexte particulier (groupe social)."
"en" => "This chapter proposes a theoretical framework aiming at operationalizing Ricoeuer's conception of ideology in management settings. It is claimed that both management practice and discourse contribute to producing legitimacy and/or legitimization in organisations, i.e. have an ideological dimension, and that such processes are always context-dependent."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
159 => Essec\Faculty\Model\Contribution {#2399
#_index: "academ_contributions"
#_id: "3777"
#_source: array:18 [
"id" => "3777"
"slug" => "la-culture-de-resultat-perspectives-interculturelles"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "La culture de résultat : perspectives interculturelles"
"description" => "BOURGUIGNON, A. (2009). La culture de résultat : perspectives interculturelles. Dans: Pras B. (ed.). <i>Management : enjeux de demain</i>. 1st ed. Fondation Nationale pour l'Enseignement de la Gestion des Entreprises (FNEGE), pp. 153-161."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Management : enjeux de demain"
"keywords" => array:2 [
0 => "Culture de résultat"
1 => "Culture nationale"
]
"updatedAt" => "2021-12-15 17:14:03"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "153-161"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce chapitre analyse les résistances que rencontre en France, et ce, depuis longtemps, la culture de résultat. Ces résistances s'expliquent par le manque de légitimité culturelle de cette démarche, qui repose sur des hypothèses implicites (le contrat comme figure fondatrice des relations sociales) en décalage complet avec les représentations (le rang, l'honneur) fondatrices des relations sociales en France. Le texte propose en conclusion des pistes pour les pratiques."
"en" => "This chapter analyses local resistance to accountability systems and practices in France. Accountablity makes sense when social relationships and exchange are interpreted within a contractual framework, it does not make sense, and worse, it may hurt, when social relationships are infused by notions like rank and honour as is the case in France. The text also offers suggestions for practice as a conclusion."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
160 => Essec\Faculty\Model\Contribution {#2400
#_index: "academ_contributions"
#_id: "3850"
#_source: array:18 [
"id" => "3850"
"slug" => "le-controle-de-gestion-figure-impensee-de-la-pensee-occidentale"
"yearMonth" => "2014-10"
"year" => "2014"
"title" => "Le contrôle de gestion, figure impensée de la pensée occidentale"
"description" => "ANCELIN-BOURGUIGNON, A. (2014). Le contrôle de gestion, figure impensée de la pensée occidentale. Dans: ollecker, Marc; Bollecker, Marc; Naro, Gérald eds. <i>Le contrôle de gestion aujourd'hui. Débats, controverses et perspectives</i>. 1st ed. Vuibert, pp. 75-89."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Le contrôle de gestion aujourd'hui. Débats, controverses et perspectives"
"keywords" => []
"updatedAt" => "2021-12-15 17:09:57"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "75-89"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce chapitre mobilise les travaux de François Jullien pour montrer que le contrôle de gestion est l'incarnation même de la pensée grecque (conception du monde, de l'action et du temps). En contrepoint la pensée chinoise offre des pistes pour un management alternatif, qui en prenant de la distance avec l'emprise de la pensée grecque dans les organisations, est susceptible de restaurer un bien-être au travail qui fait aujourd'hui souvent défaut."
"en" => "This chapter draws on François Jullien's work to evidence that management control is the very embodiment of the Greek way of considering time, action and the world. Comparatively Chinese thought opens up new ways for alternative management practices that would loosen increasingly tight control on people in organizations, and further restore often missing well-being at work."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
161 => Essec\Faculty\Model\Contribution {#2401
#_index: "academ_contributions"
#_id: "3927"
#_source: array:18 [
"id" => "3927"
"slug" => "les-instruments-de-gestion-sont-ils-ethiques-les-enjeux-de-la-reification"
"yearMonth" => "2010-03"
"year" => "2010"
"title" => "Les instruments de gestion sont-ils éthiques ? Les enjeux de la réification"
"description" => "BOURGUIGNON, A. (2010). Les instruments de gestion sont-ils éthiques ? Les enjeux de la réification. Dans: Florence Palpacuer, Maya Leroy, Gérald Naro eds. <i>Management, mondialisation, écologie : Regards critiques en sciences de gestion</i>. 1st ed. Hermès Sciences, Lavoisier, pp. 163-183."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Management, mondialisation, écologie : Regards critiques en sciences de gestion"
"keywords" => []
"updatedAt" => "2021-12-15 17:13:17"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "163-183"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce chapitre déconstruit les différents processus à travers lesquels les instruments de gestion réifient le monde social. Cette réification contribue activement au maintien et à la reproduction de l'ordre social, au profit de ses acteurs les plus puissants et au détriment de ses acteurs les plus faibles. Ces dommages posent, à la lumière de la philosophie de l'éthique utilitariste, la question de la dimension éthique des instruments de gestion."
"en" => "This chapter deconstructs the processes according to which management systems reify the social world, which results in maintaining and reproducing the existing social order at the potential detriment of the less powerful constituents of the social group. Drawing on the utilitarian perspective on ethics, such negative consequences suggest that management systems could raise ethical concerns."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
162 => Essec\Faculty\Model\Contribution {#2402
#_index: "academ_contributions"
#_id: "4062"
#_source: array:18 [
"id" => "4062"
"slug" => "performance"
"yearMonth" => "2014-02"
"year" => "2014"
"title" => "Performance"
"description" => "ANCELIN-BOURGUIGNON, A. (2014). Performance. Dans: Philippe Zawieja, Franck Guarneri eds. <i>Dictionnaire des Risques Psychosociaux</i>. 1st ed. Editions du Seuil, pp. 546-549."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Dictionnaire des Risques Psychosociaux"
"keywords" => array:5 [
0 => "Contrôle de gestion"
1 => "Mesure"
2 => "Performance"
3 => "Risques psycho-sociaux"
4 => "Souffrance au travail"
]
"updatedAt" => "2021-12-15 17:11:04"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "546-549"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article présente les différents processus par lesquels les instruments de gestion de la performance (et en premier lieu ceux du contrôle de gestion dont l'emprise s'est affirmée durant les dernières décennies) créent de la souffrance au travail."
"en" => "This article presents the various processes through which performance management systems (and among them, management control ones which have gained increasing influence during the past decades) generate ill-being at work."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
163 => Essec\Faculty\Model\Contribution {#2403
#_index: "academ_contributions"
#_id: "4063"
#_source: array:18 [
"id" => "4063"
"slug" => "performance-et-controle-de-gestion"
"yearMonth" => "2000-01"
"year" => "2000"
"title" => "Performance et contrôle de gestion"
"description" => "BOURGUIGNON, A. (2000). Performance et contrôle de gestion. Dans: Bernard Colasse (ed.). <i>Encyclopédie de comptabilité, contrôle de gestion et audit</i>. 1st ed. Economica, pp. 931-941."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Encyclopédie de comptabilité, contrôle de gestion et audit"
"keywords" => []
"updatedAt" => "2021-12-15 17:04:21"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "931-941"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Depuis quelques années, on parle moins de contrôle de gestion que de "management" ou de "pilotage de la performance". Ce texte cerne les contours et les limites de cette évolution sémantique. Qu'entend-on exactement par performance ? Quelles évolutions de contenu accompagnent l'évolution de la forme ? Quels sont les pièges potentiels de ce "nouveau" contrôle de gestion ?"
"en" => "For several years, Old "Management Control" has become somewhat old-fashioned. Today, academics as well as practitioners preferably use the more attractive "Performance Management". This chapter delineates the borders and limits of this semantic change. What does performance precisely mean? Which "new" content lies under the new form? What are the potential traps of this renewed management control?"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
164 => Essec\Faculty\Model\Contribution {#2404
#_index: "academ_contributions"
#_id: "4064"
#_source: array:18 [
"id" => "4064"
"slug" => "performance-et-controle-de-gestion"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "Performance et contrôle de gestion"
"description" => "BOURGUIGNON, A. (2009). Performance et contrôle de gestion. Dans: Bernard Colasse (ed.). <i>Encyclopédie de comptabilité, contrôle de gestion et audit</i>. 2 ed. Economica, pp. 1121-1132."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Encyclopédie de comptabilité, contrôle de gestion et audit"
"keywords" => array:3 [
0 => "Contrôle de gestion"
1 => "Performance"
2 => "Pilotage"
]
"updatedAt" => "2021-12-15 16:56:12"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "1121-1132"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Depuis environ vingt ans, l'expression "pilotage de la performance" est régulièrement utilisée pour désigner le contrôle de gestion. Ce chapitre cerne les contours et les limites de cette évolution. Qu'entend-on exactement par performance, par pilotage de la performance ? Ce changement de vocabulaire s'accompagne-t-il d'un changement de méthodes ? Quelle est la portée, quelles sont les limites de ces évolutions sémantiques et instrumentales ?"
"en" => "For about twenty years in France, the expression "pilotage de la performance" [literally performance steering] has been increasingly used to designate management control. This chapter addresses the extent and limitations of this movement. What is meant exactly by performance, by pilotage de la performance? Does this semantic change reflect a change in management control methods? Which are the scope and limitations of this change in wording and methods?"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
165 => Essec\Faculty\Model\Contribution {#2405
#_index: "academ_contributions"
#_id: "4138"
#_source: array:18 [
"id" => "4138"
"slug" => "repenser-la-valeur"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "Repenser la valeur"
"description" => "BOURGUIGNON, A. (2009). Repenser la valeur. Dans: Alain Pekar Lempereur (ed.). <i>Le leadership responsable. Un allier sûr contre la crise</i>. 1st ed. Gualino. Lextenso éditions, pp. 49-59."
"authors" => array:1 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Le leadership responsable. Un allier sûr contre la crise"
"keywords" => array:4 [
0 => "Kant"
1 => "Respect"
2 => "Valeur"
3 => "Value-based management"
]
"updatedAt" => "2021-12-15 16:57:01"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "49-59"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Après des décennies pendant lesquelles la valeur a été exclusivement pensée sous son angle économique, la crise nous conduit à nous interroger sur les valeurs (au sens de la valeur philosophique) qui prévalent dans nos entreprises. Ce chapitre interroge certaines pratiques de management parmi les plus ordinaires pour constater que, fort souvent hélas, elles n¿assurent pas le respect (de l¿Autre et de soi) que Kant nous invite à considérer comme la valeur morale universelle. La conclusion suggère des pistes pour les pratiques."
"en" => "The present financial and economic crises directly question the way management has so far addressed the issue of value. Indeed for decades value has been primarily considered from an economic viewpoint, while little attention was paid to its philosophical aspects. This chapter questions standard management practices to suggest that, in many cases, they do not demonstrate respect (for oneself and for others) ¿ which is considered by Immanuel Kant as the universal moral value. The conclusion suggests some ideas for alternative management practices."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
166 => Essec\Faculty\Model\Contribution {#2406
#_index: "academ_contributions"
#_id: "4304"
#_source: array:18 [
"id" => "4304"
"slug" => "le-cout-unitaire-ce-nest-pas-ma-priorite-ou-le-difficile-mariage-de-la-performance-economique-et-sociale-dans-une-entreprise-du-secteur-public"
"yearMonth" => "2005-09"
"year" => "2005"
"title" => ""Le coût unitaire, ce n'est pas ma priorité", ou le difficile mariage de la performance économique et sociale dans une entreprise du secteur public"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2005). "Le coût unitaire, ce n'est pas ma priorité", ou le difficile mariage de la performance économique et sociale dans une entreprise du secteur public. Dans: <i>(Ré)concilier l'économique et le social</i>. Association Francophone de Gestion des Ressources Humaines (AGRH)."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "(Ré)concilier l'économique et le social"
"keywords" => []
"updatedAt" => "2021-10-06 16:13:53"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette communication présente les résultats d'une recherche empirique qui explore les rôles de l'identité et de l'identification dans le processus d'appropriation (ou de résistance) des acteurs à l'introduction d'un nouvel instrument de gestion des performances associé au développement de la culture économique dans une grande entreprise française du secteur public traditionnellement orientée vers divers aspects de la performance sociale."
"en" => "This communication presents and discusses the findings of field-based research aiming at exploring the roles of identity and identification in how actors appropriate (or resist to) a new performance management system associated with the development of an economic culture in a large French public-sector firm where social aspects of performance were previously predominant."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
167 => Essec\Faculty\Model\Contribution {#2407
#_index: "academ_contributions"
#_id: "4305"
#_source: array:18 [
"id" => "4305"
"slug" => "le-cout-unitaire-ce-nest-pas-ma-priorite-le-difficile-passage-de-la-performance-sociale-a-la-performance-economique-dans-une-entreprise-du-secteur-public"
"yearMonth" => "2005-05"
"year" => "2005"
"title" => ""Le coût unitaire, ce n'est pas ma priorité". Le difficile passage de la performance sociale à la performance économique dans une entreprise du secteur public"
"description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2005). "Le coût unitaire, ce n'est pas ma priorité". Le difficile passage de la performance sociale à la performance économique dans une entreprise du secteur public. Dans: <i>Performances économiques & performances sociales à l'heure de la RSE</i>. Financial Management Association (FMA), pp. 183-196."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "SAULPIC O."
]
2 => array:1 [
"name" => "ZARLOWSKI P."
]
]
"ouvrage" => "Performances économiques & performances sociales à l'heure de la RSE"
"keywords" => []
"updatedAt" => "2021-10-06 16:14:14"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "183-196"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Dans cette recherche sont explorés les rôles de l'identité et de l'identification dans le processus d'appropriation (ou de résistance) des acteurs à l'introduction d'un nouvel instrument de gestion des performances associé au développement de la culture économique dans une grande entreprise française du secteur public traditionnellement orientée vers divers aspects de la performance sociale. Cette recherche s'appuie sur des entretiens et observations terrains."
"en" => "The field-based research aims at exploring the role of identity and identification in how actors appropriate (or resist to) a new performance management device associated with the development of an economic culture in a large French public-sector firm where social aspects of performance were previously predominant. The research is based on interviews and in-company observations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
168 => Essec\Faculty\Model\Contribution {#2408
#_index: "academ_contributions"
#_id: "4307"
#_source: array:18 [
"id" => "4307"
"slug" => "new-organizational-forms-and-the-old-quest-for-coherence"
"yearMonth" => "2003-07"
"year" => "2003"
"title" => ""New 'Organizational Forms and the Old Quest for Coherence'""
"description" => "BOURGUIGNON, A., JENKINS, A. et NØRREKLIT, H. (2003). "New 'Organizational Forms and the Old Quest for Coherence'". Dans: <i>Proceedings of the 19th European Group for Organizational Studies (EGOS) Colloquium: Organizational Analysis Informing Social and Global Development</i>. European Group for Organizational Studies (EGOS)."
"authors" => array:3 [
0 => array:3 [
"name" => "BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:2 [
"name" => "JENKINS Alan"
"bid" => "B00000265"
]
2 => array:1 [
"name" => "NØRREKLIT H."
]
]
"ouvrage" => "Proceedings of the 19th European Group for Organizational Studies (EGOS) Colloquium: Organizational Analysis Informing Social and Global Development"
"keywords" => []
"updatedAt" => "2021-10-06 16:29:56"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Site Internet. Cette communication montre que le changement organisationnel s'accompagne d'appels récurrents à la cohérence -celle-ci étant pensée de façon dominante comme une harmonie de divers éléments (stratégie, politiques, instruments de gestion...) favorable à la performance. Comparativement, les approches psychologiques de la cohérence sont peu mobilisées. L'histoire d'un changement organisationnel en cours dans une grande entreprise française, accompagné d'un changement d'outil comptable, illustre ces propositions générales et montre la tension "naturelle" entre les deux types de cohérence."
"en" => "The paper argues that organizations change programmes are frequently backed by appeals to "coherence" -this understood as a harmonious fit between different variables (strategy, policies, management systems) conductive to better performance. In comparison recourse to psychological notions of coherence is far less widespread. The history of one such change programme in a large French firm is used to illustrate these ideas and highlights the tension between these two, quite different, notion of coherence."
]
"authors_fields" => array:2 [
"fr" => "Droit "
"en" => "Business Law"
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
169 => Essec\Faculty\Model\Contribution {#2409
#_index: "academ_contributions"
#_id: "12656"
#_source: array:18 [
"id" => "12656"
"slug" => "peut-on-encore-etre-un-e-enseignant-e-chercheur-e-critique"
"yearMonth" => "2021-07"
"year" => "2021"
"title" => "Peut-on encore être un.e enseignant.e-chercheur.e critique ?"
"description" => "ANCELIN-BOURGUIGNON, A. (2021). Peut-on encore être un.e enseignant.e-chercheur.e critique ? Dans: 1re Conférence francophone sur la recherche en comptabilité critique & interprétative (online). Toulouse."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "1re Conférence francophone sur la recherche en comptabilité critique & interprétative (online)"
"keywords" => []
"updatedAt" => "2023-01-27 01:00:40"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Invité dans une conférence académique (Keynote speaker)"
"en" => "Invited speaker at an academic conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
170 => Essec\Faculty\Model\Contribution {#2410
#_index: "academ_contributions"
#_id: "12657"
#_source: array:18 [
"id" => "12657"
"slug" => "penser-autrement-la-connaissance-et-laction-dans-les-enseignements-de-comptabilite"
"yearMonth" => "2021-11"
"year" => "2021"
"title" => "Penser autrement la connaissance et l’action dans les enseignements de comptabilité"
"description" => "ANCELIN-BOURGUIGNON, A. (2021). Penser autrement la connaissance et l’action dans les enseignements de comptabilité. Dans: Journée d’étude du groupe thématique de l’AFC sur l’enseignement de la comptabilité. Poitiers."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Journée d’étude du groupe thématique de l’AFC sur l’enseignement de la comptabilité"
"keywords" => []
"updatedAt" => "2023-01-27 01:00:40"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Invité dans une conférence académique (Keynote speaker)"
"en" => "Invited speaker at an academic conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
171 => Essec\Faculty\Model\Contribution {#2411
#_index: "academ_contributions"
#_id: "12658"
#_source: array:18 [
"id" => "12658"
"slug" => "penser-la-reification-et-lalienation-avec-georg-lukacs"
"yearMonth" => "2021-11"
"year" => "2021"
"title" => "Penser la réification et l’aliénation avec Georg Lukács"
"description" => "ANCELIN-BOURGUIGNON, A. (2021). Penser la réification et l’aliénation avec Georg Lukács. Dans: Gilbert, P. et Mourey, D. eds. <i>Philosophie et outils de gestion. Entre dévoilement des impensés et nouvelles potentialités de théorisation</i>. 1st ed. Caen: Éditions Management et Société (EMS), pp. 95-120."
"authors" => array:1 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
]
"ouvrage" => "Philosophie et outils de gestion. Entre dévoilement des impensés et nouvelles potentialités de théorisation"
"keywords" => []
"updatedAt" => "2023-01-27 01:00:40"
"publicationUrl" => "https://www.cairn.info/philosophie-et-outils-de-gestion--9782376875154-page-95.htm"
"publicationInfo" => array:3 [
"pages" => "95-120"
"volume" => ""
"number" => "4"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette phrase a presque un siècle, mais elle fait largement écho à la quantification contemporaine des salariés (sous la forme, par exemple, de tous les indicateurs du contrôle de gestion sociale) ou encore à leur objectivation (comme en témoignent les terminologies du « capital » humain ou des « ressources » humaines). Ce chapitre montre la fertilité du concept de réification (du latin res, chose) proposé par Georg Lukács en 1923 pour comprendre les instruments (ou outils) de gestion et leurs conséquences aliénantes pour les personnes. Concept critique de la modernité, la réification désigne « le processus par lequel différentes expériences qualitativement différenciées se retrouvent réduites à la réalité de “choses” objectivées, standardisées et quantifiées par l’abstraction de l’échange marchand » (Chanson et al., 2014b, p. 24, guillemets originaux)."
"en" => "Cette phrase a presque un siècle, mais elle fait largement écho à la quantification contemporaine des salariés (sous la forme, par exemple, de tous les indicateurs du contrôle de gestion sociale) ou encore à leur objectivation (comme en témoignent les terminologies du « capital » humain ou des « ressources » humaines). Ce chapitre montre la fertilité du concept de réification (du latin res, chose) proposé par Georg Lukács en 1923 pour comprendre les instruments (ou outils) de gestion et leurs conséquences aliénantes pour les personnes. Concept critique de la modernité, la réification désigne « le processus par lequel différentes expériences qualitativement différenciées se retrouvent réduites à la réalité de “choses” objectivées, standardisées et quantifiées par l’abstraction de l’échange marchand » (Chanson et al., 2014b, p. 24, guillemets originaux)."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
172 => Essec\Faculty\Model\Contribution {#2412
#_index: "academ_contributions"
#_id: "13029"
#_source: array:18 [
"id" => "13029"
"slug" => "walling-in-and-walling-out-middle-managers-boundary-work"
"yearMonth" => "2023-11"
"year" => "2023"
"title" => "Walling In and Walling Out: Middle Managers’ Boundary Work"
"description" => "AZAMBUJA, R., ISLAM, G. et ANCELIN-BOURGUIGNON, A. (2023). Walling In and Walling Out: Middle Managers’ Boundary Work. <i>Journal of Management Studies</i>, 60(7), pp. 1819-1854."
"authors" => array:3 [
0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
"bid" => "B00000064"
"slug" => "ancelin-bourguignon-annick"
]
1 => array:1 [
"name" => "AZAMBUJA Ricardo"
]
2 => array:1 [
"name" => "ISLAM Gazi"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "agency, boundaries"
1 => "boundary work, collaboration"
2 => "managerial work, middle managers"
]
"updatedAt" => "2023-10-11 15:07:52"
"publicationUrl" => "https://onlinelibrary.wiley.com/doi/abs/10.1111/joms.12844"
"publicationInfo" => array:3 [
"pages" => "1819-1854"
"volume" => "60"
"number" => "7"
]
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"en" => "Scientific journal"
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"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "A partir d’une enquête ethnographique conduite dans plusieurs sites d’un cabinet d’audit brésilien, nous étudions la construction, l’entretien et l’ajustement des frontières intra-organisationnelles, en considérant ces dernières comme les résultats, plutôt que les contraintes, de l’activité de travail quotidienne. Nous montrons comment, selon leurs objectifs, les managers intermédiaires manipulent de manière fluide la visibilité et la perméabilité des frontières, et comment différentes configurations de ces deux dimensions génèrent toute une variété de pratiques de travail « aux frontières ». Les managers intermédiaires facilitent mais font aussi obstruction aux passages de frontières – deux actions qui peuvent être le fait du même manager selon ses objectifs, ce que la recherche n’avait pas encore montré."
"en" => "Focusing on boundaries as the outcomes of, rather than only as constraints upon, everyday practices, and drawing on an ethnographic study across multiple sites of a Brazilian audit firm, we examine middle managers’ construction, maintenance and adjustment of boundaries. We show how middle managers fluidly manipulate boundaries’ visibility and permeability to achieve specific purposes, and how different configurations of these elements generate various boundary work practices. Middle managers are both obstructing and facilitating boundary-crossing – demonstrating that, in contrast to prior research, both orientations can be enacted by the same actor according to his or her purposes."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
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}
173 => Essec\Faculty\Model\Contribution {#2413
#_index: "academ_contributions"
#_id: "13033"
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"id" => "13033"
"slug" => "les-approches-interculturelles-du-controle-de-gestion"
"yearMonth" => "2023-11"
"year" => "2023"
"title" => "Les approches interculturelles du contrôle de gestion"
"description" => "ANCELIN-BOURGUIGNON, A. (2023). Les approches interculturelles du contrôle de gestion. Dans: Dambrin, C. et Mourey, D. eds. <i>Les grands courants en contrôle de gestion</i>. 1st ed. Caen: Éditions Management et Société (EMS), pp. 165-185."
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"fr" => null
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"abstract" => array:2 [
"fr" => "Ce chapitre présente le courant des recherches interculturelles en contrôle de gestion, ses ancrages géographiques et son évolution dans le temps."
"en" => "This chapter presents the current information on intercultural research in management control, its geographical implications and its evolution over time."
]
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"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
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]
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174 => Essec\Faculty\Model\Contribution {#2414
#_index: "academ_contributions"
#_id: "13875"
#_source: array:18 [
"id" => "13875"
"slug" => "between-romance-and-market-the-construction-of-partnership-on-dating-platforms"
"yearMonth" => "2023-01"
"year" => "2023"
"title" => "Between romance and market: The construction of partnership on dating platforms"
"description" => "ANCELIN-BOURGUIGNON, A. et NØRREKLIT, H. (2023). Between romance and market: The construction of partnership on dating platforms. Dans: Kergel, D., Heidkamp-Kergel, B., Nørreklit, H. and Paulsen, M. eds. <i>Agile Learning and Management in a Digital Age: Dialogic Leadership</i>. 1st ed. Routledge, pp. 190-213."
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1 => array:1 [
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"ouvrage" => "Agile Learning and Management in a Digital Age: Dialogic Leadership"
"keywords" => []
"updatedAt" => "2023-05-22 16:39:20"
"publicationUrl" => "https://www.routledge.com/Agile-Learning-and-Management-in-a-Digital-Age-Dialogic-Leadership/Kergel-Heidkamp-Kergel-Norreklit-Paulsen/p/book/9781032037325"
"publicationInfo" => array:3 [
"pages" => "190-213"
"volume" => ""
"number" => "12"
]
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"en" => "Book chapters"
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"fr" => "Editeur"
"en" => "Publisher"
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"countries" => array:2 [
"fr" => null
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]
"abstract" => array:2 [
"fr" => "Digitalization and datafication have been studied under various social perspectives, and on both macro and micro levels of analysis. Dating is a domain of social and private life, which over recent decades, has undergone significant change."
"en" => "Digitalization and datafication have been studied under various social perspectives, and on both macro and micro levels of analysis. Dating is a domain of social and private life, which over recent decades, has undergone significant change."
]
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"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
+lang: "fr"
+"_type": "_doc"
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+"parent": null
}
175 => Essec\Faculty\Model\Contribution {#2415
#_index: "academ_contributions"
#_id: "13876"
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"slug" => "publish-and-perish-how-critical-scholars-are-increasingly-trapped-into-toxic-double-binds"
"yearMonth" => "2022-12"
"year" => "2022"
"title" => "Publish and perish: How critical scholars are increasingly trapped into toxic double binds"
"description" => "ANCELIN-BOURGUIGNON, A. et NOÛS, C. (2022). Publish and perish: How critical scholars are increasingly trapped into toxic double binds. <i>Journal of Pragmatic Constructivism</i>, 12(1), pp. 45-54."
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0 => array:3 [
"name" => "ANCELIN-BOURGUIGNON Annick"
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1 => array:1 [
"name" => "NOÛS Camille"
]
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"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-11-13 08:36:48"
"publicationUrl" => "https://tidsskrift.dk/JouPraCon/article/view/135310/180094"
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"pages" => "45-54"
"volume" => "12"
"number" => "1"
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"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => "Danemark"
"en" => "Denmark"
]
"abstract" => array:2 [
"fr" => "In this article we suggest that pressure has continuously increased for the three last decades, not only for young faculty members, and this pressure is exacerbated for critical scholars (CSs hereafter). Namely it is part of a double bind – a pattern of relationships which is particularly detrimental to quality of life and mental health. Thus, if you are a CS, publishing does not prevent you from perishing."
"en" => "In this article we suggest that pressure has continuously increased for the three last decades, not only for young faculty members, and this pressure is exacerbated for critical scholars (CSs hereafter). Namely it is part of a double bind – a pattern of relationships which is particularly detrimental to quality of life and mental health. Thus, if you are a CS, publishing does not prevent you from perishing."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-27T10:21:50.000Z"
]
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+"_type": "_doc"
+"_score": 4.389417
+"parent": null
}
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"docTitle" => "Annick ANCELIN-BOURGUIGNON"
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