Proposed Framework for a Conceptual Analysis of Actors- Strategies Reflected in and by Control Tools (notice n° 454229)

détails MARC
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control field 20250121032700.0
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 Justin, Joël
Relator term author
245 00 - TITLE STATEMENT
Title Proposed Framework for a Conceptual Analysis of Actors- Strategies Reflected in and by Control Tools
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004.<br/>
500 ## - GENERAL NOTE
General note 87
520 ## - SUMMARY, ETC.
Summary, etc. In the management control area, academic research as well as managerial practices come from two main sources. If the first one highlights the management control tool, the second one privileges the study of management accounting’s impact on individuals and groups. Taking these two dimensions into account, the aim of this article is to surpass the technical approach which all the more often views management control tools as inert objects disconnected from actors for which and by which they were created. To do this, a conceptual model suggests an immanent link between actor’s games and management control tools. This original theoretical viewpoint is applied to a case study for the following academic contribution : to improve the understanding of activation process in the management control tool.
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element management accounting
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element management control tools
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element actor gaming
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element action and research
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Topical term or geographic name as entry element cas study
786 0# - DATA SOURCE ENTRY
Note Accounting Auditing Control | Volume 10 | 3 | 2004-12-01 | p. 213-236 | 1262-2788
856 41 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://shs.cairn.info/journal-accounting-auditing-control-2004-3-page-213?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2004-3-page-213?lang=en&redirect-ssocas=7080</a>

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