Business Administration Research and Theories of Organization do not generally explicit the theory of tools they use to analyze the role of management tools in organizational dynamics. This fundamental role remains relatively mysterious for lack of theoretical frame. By using some examples (Target Costing in Design, Activity-based approaches in Management Accounting, Balanced Scorecard in Performance Management), this communication will try to define features of a non-positivist frame, taking into account actors’ dynamics and subjective nature of knowledge and interpretation, to analyze the role of management tools as informational tools to which psychological, semiotic and sociological concepts about ordinary tools can be applied.
LORINO, P. (2003). Vers une théorie pragmatique et sémiotique des outils appliquée aux instruments de gestion. Dans: Savoir gérer. Mélanges en l’honneur de Jean-Claude Tarondeau. 1st ed. Vuibert, pp. 263-284.