Essec\Faculty\Model\Contribution {#2205
#_index: "academ_contributions"
#_id: "7962"
#_source: array:26 [
"id" => "7962"
"slug" => "coupling-performance-measurement-and-collective-activity-the-semiotic-function-of-management-systems-a-case-study"
"yearMonth" => "2007-05"
"year" => "2007"
"title" => "Coupling Performance Measurement and Collective Activity: The Semiotic Function of Management Systems. A Case Study"
"description" => "LORINO, P. et GEHRKE, I. (2007). <i>Coupling Performance Measurement and Collective Activity: The Semiotic Function of Management Systems. A Case Study</i>. ESSEC Business School."
"authors" => array:2 [
0 => array:3 [
"name" => "LORINO Philippe"
"bid" => "B00000330"
"slug" => "lorino-philippe"
]
1 => array:1 [
"name" => "GEHRKE I."
]
]
"ouvrage" => ""
"keywords" => array:7 [
0 => "Activité collective"
1 => "Communauté de processus"
2 => "Instruments de gestion"
3 => "Pilotage de la performance"
4 => "Processus"
5 => "Sémiotique"
6 => "Théorie de l'activité"
]
"updatedAt" => "2020-12-17 21:00:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"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" => "Les théories sur les instruments de gestion donnent souvent lieu à débat entre structure et agence : les instruments déterminent-ils les formes de l'activité collective (AC),ou les acteurs impriment-ils aux instruments les formes dont ils ont besoin, ou les instruments et l'activité concrète sont-ils découplés, comme certains courants néo-institutionnalistes le supposent? Théories des réseaux d'acteurs, de la structuration, de l'activité, pragmatisme, sémiotique tentent de surmonter l'opposition dualiste entre structure and activité. Les systèmes de gestion et de pilotage de la performance peuvent être définis comme des instruments structurels engagés dans l'AC, qui la contraignent sans la déterminer. Réciproquement, ils sont modifiés par la manière dont l'AC les utilise et leur donne sens. La thèse centrale de ce papier est l'impossibilité de considérer l'évaluation de la performance comme un langage commun de l'organisation et d'en étudier le rôle indépendamment de la conception de l'AC dans laquelle cette évaluation est engagée. Il y a un couplage non déterministe entre structure (outils de mesure de la performance) et AC (processus). La transformation de l'AC entraîne une transformation de la signification du concept de " performance ", du type de mesure requis et des pratiques de pilotage. La relation entre mesure de performance et AC est étudiée ici dans le cas de la division production d'Electricité de France. La recherche a duré plusieurs années, au cours desquelles deux nouveaux systèmes de gestion furent mis en œuvre simultanément: un système de comptabilité de gestion et un système d'information de gestion intégré (ERP), tous deux appliqués au processus d'achat. Le système de comptabilité de gestion a été conçu par la direction des achats , l'ERP par les directions opérationnelles. Alors que la cohérence entre les deux projets aurait pu être assurée par leur commune subordination à la reconstruction de l'AC (le processus d'achat), leur découplage de fait de l'activité concrète a ouvert la possibilité de dissonances sérieuses entre eux. Les deux nouveaux systèmes ont eu des difficultés à fournir des langages communs, car la dimension de l'AC a été largement ignorée dans leur développement. Lorsque l'AC encourt des transformations radicales, les échanges discursifs directs entre les acteurs au sujet de leur propre AC, " activité collective sur l'activité collective ", deviennent nécessaires pour assurer un couplage flexible et non déterministe entre AC et nouveaux systèmes de gestion. Cette analyse réflexive et collective du processus par ses acteurs eux-mêmes exige la constitution de " communautés de processus ", qui peuvent conjointement reconcevoir l'AC et les systèmes de pilotage de la performance. L'article conclut que le système de pilotage de la performance ne peut constituer un langage commun que s'il y a une compréhension claire et partagée de l'AC, de ses transformations et des rôles impartis aux différentes catégories d'acteurs."
"en" => "Theories about management instruments often enter dualistic debates between structure and agency: do instruments determine the forms of collective activity (CA), or do actors shape instruments to their requirements, or are instruments and concrete activity decoupled, as some trends of new institutionalist theory assume? Attempts to overcome the dualistic opposition between structure and activity stem from diverse sources: actors' networks theory, structuration theory, pragmatism, theory of activity, semiotics. Performance measurement and management systems can be defined as structural instruments engaged in CA. As such they constrain the activity, but they do not determine it. Reciprocally, they are modified by the way CA uses them and makes sense of them. The central thesis of this paper will be that it is impossible to study the role of performance measurement as a common language in organizations independently from the design of the CA in which it is engaged. There is a not deterministic coupling between structure (i.e. management technical tools) and CA (i.e. business processes). The transformation of CA entails a transformation in the meaning of the "performance" concept, in the type of measurement required and in the performance management practices. The relationship between performance measurement and CA is studied here in the production division of a large electricity utility in France. The research extended over several years and took place when two new management systems were simultaneously implemented: a new management accounting system and an integrated management information system (ERP), both in the purchasing process. The new management accounting system was designed by the purchasing department, the new management information system was designed by the operational departments. Whereas the coherence between both projects could have been given by their common subordination to the rebuilding of CA (the purchasing process), their disconnection from concrete CA opened the possibility of serious dissonances between them. Both the new performance management system and the new ERP met difficulties to provide common languages, since the dimension of CA was taken for granted and consequently partly ignored in the engineering of both systems. When CA incurs radical transformations, actors'direct discursive exchanges about it, "collective activity about collective activity", become necessary to ensure a flexible and not deterministic coupling between CA and new management systems. This reflexive and collective analysis of the process by actors themselves requires the establishment of "communities of process", which can jointly redesign the CA and its performance measurement system. We conclude that performance measurement can be a common language as far as there is a clear and shared understanding of how CA should concretely take place and should be assigned to the different categories of actors."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-24T03:22:09.000Z"
"docTitle" => "Coupling Performance Measurement and Collective Activity: The Semiotic Function of Management Systems. A Case Study"
"docSurtitle" => "Documents de travail"
"authorNames" => "<a href="/cv/lorino-philippe">LORINO Philippe</a>, GEHRKE I."
"docDescription" => "<span class="document-property-authors">LORINO Philippe, GEHRKE I.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2007</span>"
"keywordList" => "<a href="#">Activité collective</a>, <a href="#">Communauté de processus</a>, <a href="#">Instruments de gestion</a>, <a href="#">Pilotage de la performance</a>, <a href="#">Processus</a>, <a href="#">Sémiotique</a>, <a href="#">Théorie de l'activité</a>"
"docPreview" => "<b>Coupling Performance Measurement and Collective Activity: The Semiotic Function of Management Systems. A Case Study</b><br><span>2007-05 | Documents de travail </span>"
"docType" => "research"
"publicationLink" => "<a href="#" target="_blank">Coupling Performance Measurement and Collective Activity: The Semiotic Function of Management Systems. A Case Study</a>"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 9.126814
+"parent": null
}
