Proximities, a framework for analyzing the control environment at the University (notice n° 170322)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02817cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112034933.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Verdier, Cyril |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Proximities, a framework for analyzing the control environment at the University |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 76 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Peu de travaux de recherche étudient les relations entre les pratiques de contrôle de gestion et leur environnement sous l’angle d’un package. Cet article examine les effets de l’environnement de contrôle sur les pratiques de contrôle de gestion à l’université. En mobilisant le cadre théorique de l’École de la Proximité, nous montrons la pertinence de lire l’environnement de contrôle à travers les diverses dimensions (géographique, organisationnelle, institutionnelle, cognitive et sociale) que peut prendre la proximité entre les acteurs du contrôle. Cette lecture est illustrée par une étude de cas réalisée dans une université française. L’analyse de contenu d’interviews montre la relation omniprésente entre le contrôle et son environnement. Il nous permet de recenser, au sein d’un package de contrôle, des effets de l’environnement de contrôle sur les pratiques, issus des cinq dimensions (géographique, organisationnelle, institutionnelle, cognitive et sociale) de la proximité. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | There is little research that study the relationship between management control practices and their environment as a package perspective. This article examines the effects of the control environment on management control practices at the university. Using the theoretical framework of the “ École de la Proximité”, we show the relevance of reading the control environment through the various forms that proximity between control actors can take. This reading is illustrated by a case study carried out in a French university. The analysis of interview content shows the omnipresent relationship between control and its environment. It allows us to identify, within a control package, the effects of the control environment on practices, resulting from the five dimensions (geographic, organizational, institutional, cognitive and social) of proximity. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | universities |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | packages |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | proximity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | control environment |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | universities |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | packages |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | proximity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | control environment |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mériade, Laurent |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Talbot, Damien |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Gestion et management public | Volume 8 | 3 | 2021-09-03 | p. 73-95 | 2116-8865 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-gestion-et-management-public-2020-3-page-73?lang=en">https://shs.cairn.info/journal-gestion-et-management-public-2020-3-page-73?lang=en</a> |
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