Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "8245"
  #_source: array:26 [
    "id" => "8245"
    "slug" => "management-accounting-and-value-creation-value-yes-but-what-value"
    "yearMonth" => "1998-12"
    "year" => "1998"
    "title" => "Management Accounting and Value Creation: Value Yes, but What Value ?"
    "description" => "ANCELIN-BOURGUIGNON, A. (1998). <i>Management Accounting and Value Creation: Value Yes, but What Value ?</i> 98044, ESSEC Business School."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "ANCELIN-BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2021-12-15 17:19:59"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => ""
    ]
    "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" => "Depuis quelques années, la comptabilité de gestion se donne pour objectif de contribuer à la création de valeur dans l'organisation. Mais la valeur à créer varie selon les auteurs. Cet article interroge le concept de valeur dans les organisations. Après une revue des différentes "valeurs" qui s'y créent, nous montrons que la difficulté à séparer les différents sens économiques et philosophiques du terme peut conduire à une réification de la valeur, dangereuse parce qu'elle peut conduire à un manque de pertinence ou au désintérêt des acteurs pour la création de valeur."
      "en" => "Management accounting has recently enlarged its scope to encompass contributing to the value creation process. But according to authors, the value at stake is not always the same. This paper questions the concept of value in organizations. After a brief review of the various "values" created in the firm, we show that the difficulties of desentangling the various economic and philosophical meanings of the word may lead to a reification of value, creating a risk of irrelevance or the actors' lack of interest in the subject."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-21T16:21:43.000Z"
    "docTitle" => "Management Accounting and Value Creation: Value Yes, but What Value ?"
    "docSurtitle" => "Documents de travail"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">ANCELIN-BOURGUIGNON Annick</a>"
    "docDescription" => "<span class="document-property-authors">ANCELIN-BOURGUIGNON Annick</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">1998</span>"
    "keywordList" => ""
    "docPreview" => "<b>Management Accounting and Value Creation: Value Yes, but What Value ?</b><br><span>1998-12 | Documents de travail </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Management Accounting and Value Creation: Value Yes, but What Value ?</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.755391
  +"parent": null
}