Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "774"
  #_source: array:26 [
    "id" => "774"
    "slug" => "changer-doutils-de-controle-de-gestion-de-la-coherence-instrumentale-a-la-coherence-psychologique"
    "yearMonth" => "2004-09"
    "year" => "2004"
    "title" => "Changer d'outils de contrôle de gestion ? De la cohérence instrumentale à la cohérence psychologique"
    "description" => "BOURGUIGNON, A. et JENKINS, A. (2004). Changer d'outils de contrôle de gestion ? De la cohérence instrumentale à la cohérence psychologique. <i>Finance Contrôle Stratégie</i>, 7(3), pp. 31-61."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
      1 => array:1 [
        "name" => "JENKINS Alan"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2021-12-15 16:35:07"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "31-61"
      "volume" => "7"
      "number" => "3"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Le changement d'outil de contrôle de gestion s'accompagne d'appels récurrents à la cohérence. Cet article montre que la cohérence est pensée de façon dominante comme une harmonie de divers éléments (stratégie, indicateurs...) favorable à la performance ("cohérence instrumentale"), tandis que les approches psychologiques de la cohérence sont peu mobilisées. L'histoire d'un changement d'outil comptable dans une grande entreprise française montre la tension "naturelle" entre ces deux types de cohérence et plaide pour une meilleure intégration des aspects psychologiques de la cohérence."
      "en" => "Change in management control systems, usually considered in terms of "coherence", relies on unstated assumptions about the relations between mangement tools and techniques and organizational actors. By analyzing these relations in an interdisciplinary manner, this article re-examines appeals to coherence typically made when management control systems change. We argue that demands for "instrumental coherence" (to enhance organizational performance and success) run a considerable risk in ignoring the important needs for "psychological coherence" of actors. This thesis is illustrated by an empirical case."
    ]
    "authors_fields" => array:2 [
      "fr" => "Droit "
      "en" => "Business Law"
    ]
    "indexedAt" => "2024-12-21T16:21:43.000Z"
    "docTitle" => "Changer d'outils de contrôle de gestion ? De la cohérence instrumentale à la cohérence psychologique"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>, JENKINS Alan"
    "docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick, JENKINS Alan</span><br><span class="document-property-authors_fields">Droit </span> | <span class="document-property-year">2004</span>"
    "keywordList" => ""
    "docPreview" => "<b>Changer d'outils de contrôle de gestion ? De la cohérence instrumentale à la cohérence psychologique</b><br><span>2004-09 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Changer d'outils de contrôle de gestion ? De la cohérence instrumentale à la cohérence psychologique</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.1705
  +"parent": null
}