Le travail d'organisation des comptes (notice n° 808429)
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|---|---|
| fixed length control field | 02962cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123124356.0 |
| 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 | Fauré, Bertrand |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le travail d'organisation des comptes |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 90 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objet de cet article est de mieux comprendre les processus communicationnels à l’œuvre lors du travail d’organisation (De Terssac, 2002) lié à la production de l’information économique, comptable, gestionnaire. L’expertise de terrain a porté sur le processus budgétaire des chantiers dans deux filiales d’une entreprise du secteur du BTP. La notion de fabrique du budget met l’accent sur le fait qu’un budget se présente sous la forme d’un système de documents hybrides, pluri-adressés et pluri-supports. La construction de cette matière textuelle est le résultat d’un travail d’organisation qui suit des normes informationnelles et communicationnelles propres, telles que les normes d’esthétique des comptes et de mise en scène de la compétence gestionnaire. L’analyse des processus communicationnels dans cette fabrique du budget conduit à discuter la distinction entre régulation de contrôle et autonome et à proposer la notion de travail d’interaction qui éclaire les mécanismes interactionnels en jeu dans la construction du sens des règles. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article aims to a better understanding of the communication processes that occur during the work of organizing (De Terssac, Lalande, 2002) the accounts. The field work addressed the budgetary process of building sites in two subsidiaries of a company in the building sector. The notion of a fabric of the budget emphasizes the fact that a budget appears in the form of hybrid documents which are multiply addressed and multiply backed up. The construction of this textual material results of an organizing work that follows informational and communicational norms, such as the norm of the aesthetic of accounts and the display of managerial competence. The analysis of the communicational processes occurring during this fabric leads to discuss about the distinction between control regulation and autonomous regulation and to propose the notion of work of interacting that highlights interactional mechanisms during the construction of rules signification. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | travail d'interaction |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | travail d'organisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | processus communicationnels |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | outils de gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | communications organisationnelles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | organizing work |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | interacting work |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | communicational organisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | communicational processes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management tools |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Questions de communication | 15 | 1 | 2009-03-01 | p. 297-321 | 1633-5961 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-questions-de-communication-2009-1-page-297?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-questions-de-communication-2009-1-page-297?lang=fr&redirect-ssocas=7080</a> |
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