Essec\Faculty\Model\Contribution {#2190
  #_index: "academ_contributions"
  #_id: "6598"
  #_source: array:26 [
    "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" => "2024-04-19T17:22:15.000Z"
    "docTitle" => "Management Accounting and Value Creation: Beyond Strategic Relevance, Some Social Functions"
    "docSurtitle" => "Presentations at an Academic or Professional conference"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">ANCELIN-BOURGUIGNON Annick</a>"
    "docDescription" => "<span class="document-property-authors">ANCELIN-BOURGUIGNON Annick</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2001</span>"
    "keywordList" => ""
    "docPreview" => "<b>Management Accounting and Value Creation: Beyond Strategic Relevance, Some Social Functions</b><br><span>2001-06 | Presentations at an Academic or Professional conference </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Management Accounting and Value Creation: Beyond Strategic Relevance, Some Social Functions</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 8.961621
  +"parent": null
}