Essec\Faculty\Model\Contribution {#2188
  #_index: "academ_contributions"
  #_id: "4293"
  #_source: array:26 [
    "id" => "4293"
    "slug" => "what-next-what-for"
    "yearMonth" => "2018-02"
    "year" => "2018"
    "title" => "What Next, What For ?"
    "description" => "LORINO, P. (2018). What Next, What For ? Dans: <i>Materiality and Managerial Techniques</i>. 1st ed. Palgrave Macmillan, pp. 381-388."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "LORINO Philippe"
        "bid" => "B00000330"
        "slug" => "lorino-philippe"
      ]
    ]
    "ouvrage" => "Materiality and Managerial Techniques"
    "keywords" => array:6 [
      0 => "Activité de travail"
      1 => "Enquête"
      2 => "Refléxivité"
      3 => "Technique de gestion"
      4 => "Valeurs"
      5 => "Valuation"
    ]
    "updatedAt" => "2021-09-24 10:33:27"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "381-388"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Chapitres"
      "en" => "Book chapters"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Le livre suggère d’étudier la dimension matérielle et temporelle des processus de valuation, plutôt que les « valeurs » comme entités objectives ou subjectives, et de tracer les flux et transformations, dans le processus de construction de l’organisation. Les hypothèses tacites ou explicites engagées dans les processus de valuation peuvent devenir le sujet de controverses sociales et d’enquêtes exploratoires. Mettre ainsi l’accent sur le rôle réflexif des acteurs fournit un antidote contre la vision technocratique des pratiques et techniques managériales. La valuation n’est pas un processus situé en dehors de l’activité, par exemple la représentation de l’activité à partir d’une position d’observateur, mais c’est une dimension intrinsèque de l’activité. Le débat fondamental ne traite pas de la vérité des représentations, mais de leur pertinence et de leurs effets pratiques."
      "en" => "The book suggests to study the material and temporal dimension of valuation processes rather than “values” as objective or subjective entities, and to trace flows, transformations, and organizations in the making. The tacit or explicit hypotheses about social action involved in valuation processes can become the relevant subject matter of social controversies and exploratory inquiries. Emphasizing the reflective role of actors provides an antidote against technocratic views of managerial techniques and practices. Valuation, instrumented with managerial techniques, is not a process situated outside of activity, the process of representing activity from an observer’s position, but rather an integral dimension of activity itself. The key debate is not about “true or wrong” representation, but rather about practical relevance, immediate and enduring effects."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-26T04:21:53.000Z"
    "docTitle" => "What Next, What For ?"
    "docSurtitle" => "Book chapters"
    "authorNames" => "<a href="/cv/lorino-philippe">LORINO Philippe</a>"
    "docDescription" => "<span class="document-property-authors">LORINO Philippe</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2018</span>"
    "keywordList" => "<a href="#">Activité de travail</a>, <a href="#">Enquête</a>, <a href="#">Refléxivité</a>, <a href="#">Technique de gestion</a>, <a href="#">Valeurs</a>, <a href="#">Valuation</a>"
    "docPreview" => "<b>What Next, What For ?</b><br><span>2018-02 | Book chapters </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">What Next, What For ?</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 9.264259
  +"parent": null
}