Year
2009
Abstract
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.
BOURGUIGNON, A. (2009). Enseigner le contrôle de gestion : un piège éthique ? Dans: 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). EM Strasbourg.