Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "6596"
  #_source: array:26 [
    "id" => "6596"
    "slug" => "management-accounting-and-the-production-of-coherence-in-organisations-a-case-study"
    "yearMonth" => "2004-04"
    "year" => "2004"
    "title" => "Management Accounting and the Production of Coherence in Organisations: A Case Study"
    "description" => "BOURGUIGNON, A. et JENKINS, A. (2004). Management Accounting and the Production of Coherence in Organisations: A Case Study. Dans: 27th Annual Congress of the European Accounting Association (EAA). Prague."
    "authors" => array:2 [
      0 => array:3 [
        "name" => "BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
      1 => array:1 [
        "name" => "JENKINS Alan"
      ]
    ]
    "ouvrage" => "27th Annual Congress of the European Accounting Association (EAA)"
    "keywords" => []
    "updatedAt" => "2021-10-18 16:18:55"
    "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" => "Cette communication montre que le changement organisationnel s'accompagne d'appels récurrents à la cohérence -celle-ci étant pensée de façon dominante comme un harmonie de divers éléments (stratégie, politiques, instruments de gestion...) favorable à la performance. Comparativement, les approches psychologiques de la cohérence sont peu mobilisées. L'histoire d'un changement organisationnel encours dans une grande entreprise française, accompagné d'un changement d'outil comptable, illustre ces propositions générales et montre la tension "naturelle" entre les deux types de cohérence."
      "en" => "The paper argues that organization change programmes are frequently backed by appeals to "cohérence" -this understood as a harmonious fit between different variables (strategy, policies, management systems) conducive to better performance. In comparison recourse to psychological notions of coherence is far less widespread. The history of one such change programme in a large French firm is used to illustrate these ideas and highlights the tension between these two, quite different, notions of coherence."
    ]
    "authors_fields" => array:2 [
      "fr" => "Droit "
      "en" => "Business Law"
    ]
    "indexedAt" => "2024-12-21T16:21:43.000Z"
    "docTitle" => "Management Accounting and the Production of Coherence in Organisations: A Case Study"
    "docSurtitle" => "Communications dans une conférence"
    "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>Management Accounting and the Production of Coherence in Organisations: A Case Study</b><br><span>2004-04 | Communications dans une conférence </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Management Accounting and the Production of Coherence in Organisations: A Case Study</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.421813
  +"parent": null
}