Year
2004
Abstract
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.
BOURGUIGNON, A. (2004). The Ideological Function of New Accounting Words: A French Example. Dans: Proceedings of the 6th International Management Control Systems Research Conference. Management Control Association (MCA).