000 01372cam a2200217 4500500
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041 _afre
042 _adc
100 1 0 _aBourguignon, Annick
_eauthor
245 0 0 _aSomething Needs to Change for the Essential to Remain Unchanged: The Ideological Dimension of the “New” Management Control
260 _c2003.
500 _a41
520 _aIn the past twenty years, the methods and the philosophy of management control have been largely renovated to adapt to strategic changes. This article shows how the discourse of the « new » management control builds oppositions which lead us to perceive it as radically different from previous methods. This has the effect of veiling the permanency, and even the tightening of older means of control. Such discursive and rhetoric devices bring legitimacy and legitimisation. This suggests that the « new » management control has an ideological dimension : it actively contributes to the perpetuation of social order in organisations.
690 _ametaphor
690 _aideology
690 _ainnovation
690 _amanagement control
690 _adiscourse
786 0 _nAccounting Auditing Control | Volume 9 | 3 | 2003-12-01 | p. 27-53 | 1262-2788
856 4 1 _uhttps://shs.cairn.info/journal-accounting-auditing-control-2003-3-page-27?lang=en&redirect-ssocas=7080
999 _c454181
_d454181