Proposed Framework for a Conceptual Analysis of Actors- Strategies Reflected in and by Control Tools (notice n° 454229)
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| fixed length control field | 01542cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| 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 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| 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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