Year
2014
Abstract
This chapter studies the flexible coupling between management instruments – e.g. the accounting system – and collective activity – in particular operational practices. It is based on a theory of the semiotic mediation of activity: the technical artefact becomes a mediating instrument when it is actually engaged by actors into their activity. That engagement leads to a 3-dimensional transformation of activity, instrument and organization. This approach is illustrated by the case of a planning tool introduced into the French social housing sector: the “Plan Stratégique de Patrimoine” (PSP). In some cases, PSP just proved to be ceremonial; in other cases it was used by housing agencies leaders to impose their own views; in some cases it was engaged by actors to transform practices and organizational structures, while adapting the instrument itself.
LORINO, P. (2014). L’instrument de gestion, médiateur de l’activité. L’odyssée d’un outil de planification dans le secteur du logement social. Dans: Comptabilité, Finance et Politique. De la pratique à la théorie : l’art de la conceptualisation. 1st ed. Ordre des Experts-Comptables, pp. 187-198.