Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "7341"
  #_source: array:26 [
    "id" => "7341"
    "slug" => "the-ideological-function-of-accounting-practice-and-discourse-a-framework-and-an-illustration-from-france"
    "yearMonth" => "2004-12"
    "year" => "2004"
    "title" => "The Ideological Function of Accounting Practice and Discourse: A Framework and an Illustration from France"
    "description" => "BOURGUIGNON, A. (2004). The Ideological Function of Accounting Practice and Discourse: A Framework and an Illustration from France. Dans: Research Seminar, Department of Finance, University of Innsbruck. Innsbruck."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
    ]
    "ouvrage" => "Research Seminar, Department of Finance, University of Innsbruck"
    "keywords" => []
    "updatedAt" => "2021-10-18 16:16:33"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => ""
    ]
    "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" => "Ce texte s'appuie sur la conception intégrative de l'idéologie proposée par Ricoeur pour proposer un cadre théorique qui repère les rôles respectifs des discours et pratiques de gestion dans la production de légitimité dans les organisations. Par ailleurs, ce cadre reconnaît la dimension locale de l'idéologie. L'illustration analyse le développement en France au tournant des années 1990, de nouvelles méthodes de contrôle de gestion et parallèlement, l'émergence du mot "pilotage", qui tend à se substituer au bon vieux "contrôle de gestion"."
      "en" => "Drawing on Ricoeur's integrative conception of ideology, this communication outlines a theoretical framework for analysing the various roles of management discourse and practice in the production of legitimacy in organisations. Besides the framework emphasises the local anchorage of ideology. The illustration analyses the development of new management control methods in France from the late 80s, and the simultaneous emergence of the French word "pilotage" and its substitution for old "controle de gestion" -the usual French translation for management control."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-21T11:21:49.000Z"
    "docTitle" => "The Ideological Function of Accounting Practice and Discourse: A Framework and an Illustration from France"
    "docSurtitle" => "Presentations at an Academic or Professional conference"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>"
    "docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2004</span>"
    "keywordList" => ""
    "docPreview" => "<b>The Ideological Function of Accounting Practice and Discourse: A Framework and an Illustration from France</b><br><span>2004-12 | Presentations at an Academic or Professional conference </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">The Ideological Function of Accounting Practice and Discourse: A Framework and an Illustration from France</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 8.953466
  +"parent": null
}