Presentations at an Academic or Professional conference
Drawing on Ricoeur’s conception of ideology, this communication analyses the emergence of the French work “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. (2003). The Ideological Function of New Accounting Words: A French Example. Dans: International Conference on Corporate Management, Accounting and National Ideology – A Multinational Perspective, Aarhus School of Business. Aarhus.