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Journal articles (1997), Comptabilité, Contrôle, Audit, pp. 89-101

Sous les pavés, la plage… ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance

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.

ANCELIN-BOURGUIGNON, A. (1997). Sous les pavés, la plage... ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance. Comptabilité, Contrôle, Audit, pp. 89-101.