Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "8246"
  #_source: array:26 [
    "id" => "8246"
    "slug" => "management-accounting-change-and-the-construction-of-coherence-in-organisations-a-case-study"
    "yearMonth" => "2004-03"
    "year" => "2004"
    "title" => "Management Accounting Change and the Construction of Coherence in Organisations: A Case Study"
    "description" => "ANCELIN-BOURGUIGNON, A. et JENKINS, A. (2004). <i>Management Accounting Change and the Construction of Coherence in Organisations: A Case Study</i>. 04003, ESSEC Business School."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "ANCELIN-BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
      1 => array:1 [
        "name" => "JENKINS Alan"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2021-12-15 17:23:10"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Documents de travail"
      "en" => "Working Papers"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Ce texte montre que le changement organisationnel s'accompagne d'appels récurrents à la cohérence -celle-ci étant pensée de façon dominante comme une harmonie de divers éléments (stratégie, politiques, instruments de gestion...) favorable à la performance. Comparativement, les approches psychologiques de la cohérence sont peu mobilisées. L'histoire d'un changement organisationnel en cours dans une grande entreprise française, accompagné d'un changement d'outil comptable, illustre ces propositions générales et montre la tension "naturelle " entre les deux types de cohérence."
      "en" => "This paper argues that organization change programmes are frequently backed by appeals to "coherence" -this understood as a harmonious fit between different variables (strategy, policies, management systems) conducive to better performance. In comparison recourse to psychological notions of coherence is far less widespread. The history of one such change programme in a large French firm is used to illustrate these ideas and highlights the tension between these two, quite different,  notions of coherence."
    ]
    "authors_fields" => array:2 [
      "fr" => "Droit "
      "en" => "Business Law"
    ]
    "indexedAt" => "2024-12-03T17:21:44.000Z"
    "docTitle" => "Management Accounting Change and the Construction of Coherence in Organisations: A Case Study"
    "docSurtitle" => "Working Papers"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">ANCELIN-BOURGUIGNON Annick</a>, JENKINS Alan"
    "docDescription" => "<span class="document-property-authors">ANCELIN-BOURGUIGNON Annick, JENKINS Alan</span><br><span class="document-property-authors_fields">Business Law</span> | <span class="document-property-year">2004</span>"
    "keywordList" => ""
    "docPreview" => "<b>Management Accounting Change and the Construction of Coherence in Organisations: A Case Study</b><br><span>2004-03 | Working Papers </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Management Accounting Change and the Construction of Coherence in Organisations: A Case Study</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 8.347794
  +"parent": null
}