Annick Ancelin-Bourguignon - Academia.edu (original) (raw)

Papers by Annick Ancelin-Bourguignon

Routledge eBooks, Dec 5, 2022

Post Print, 2009

La question de l'éthique des instruments de gestion a récemment été posée. Ce débat devrait intér... more La question de l'éthique des instruments de gestion a récemment été posée. Ce débat devrait intéresser le contrôle de gestion, fonction largement pourvoyeuse d'instruments de gestion, et en particulier ses enseignants. Dans quelle mesure l'enseignement des instruments du contrôle de gestion conduit-il le formateur à se faire, à son corps défendant, le complice de leurs conséquences potentiellement douteuses sur le plan éthique ? Que peut-il faire pour éviter le piège éthique qui lui est tendu ? Quelles sont ses chances de succès dans l'environnement institutionnel français ? Telles sont les questions auxquelles cette communication tente de répondre. Les éléments de réponse mobilisent le cadre théorique de la réification, une analyse de manuels de contrôle de gestion, ainsi qu'une expérience de vingt ans de l'enseignement des instruments de gestion.

Comptabilité - Contrôle - Audit, 2003

Distribution électronique Cairn.info pour Association Francophone de Comptabilité. © Association ... more Distribution électronique Cairn.info pour Association Francophone de Comptabilité. © Association Francophone de Comptabilité. Tous droits réservés pour tous pays. La reproduction ou représentation de cet article, notamment par photocopie, n'est autorisée que dans les limites des conditions générales d'utilisation du site ou, le cas échéant, des conditions générales de la licence souscrite par votre établissement. Toute autre reproduction ou représentation, en tout ou partie, sous quelque forme et de quelque manière que ce soit, est interdite sauf accord préalable et écrit de l'éditeur, en dehors des cas prévus par la législation en vigueur en France. Il est précisé que son stockage dans une base de données est également interdit.

Critical Perspectives on Accounting, 2005

Drawing on the concept of "trial", developed by French sociologists, this article analyzes the dy... more Drawing on the concept of "trial", developed by French sociologists, this article analyzes the dynamics of employees' performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an illustration of our proposal to consider these systems as one of the major trials in the business world, that is, social arrangements organizing the testing of people and resulting in ordering them, and further in consistent social goods allocation. This analysis emphasizes the role of criticism in the dynamics and evolution of performance evaluation systems and enables us to revisit concepts like controllability or objectivity which have been presented for decades as cornerstones of performance evaluation systems either in management control or in human resource management fields.

Journal of Management Studies

Proceedings of Pragmatic Constructivism, 2012

Most management models draw on a mechanical view of organizational action, in which outcomes are ... more Most management models draw on a mechanical view of organizational action, in which outcomes are given a prominent role, at the detriment of persons. These are generally viewed as instruments serving action and its objectives. As a result work is increasingly losing sense for a number of employees whatever their hierarchical position. Ill-being at work is developing to the extent than managing so-called ‘psychosocial risks’ has become a new branch of human resource management. Simultaneously meaninglessness hinders creativity at work and beyond, performance. Mechanical management is thus detrimental to both individuals and organizations – hence there is an urgent need to address this question.The objective of this paper is to explore new ways of thinking by which management could avoid the ineluctable consequences of mechanical management. This is an analytical paper which draws upon a variety of contributions in management, psychology and philosophy. In the first Part I will recall...

Accounting Auditing Control, 2019

Most management models draw on a mechanical view of organizational action, in which outcomes are ... more Most management models draw on a mechanical view of organizational action, in which outcomes are given a prominent role, at the detriment of persons. These are generally viewed as instruments serving action and its objectives. As a result work is increasingly losing sense for a number of employees whatever their hierarchical position. Ill-being at work is developing to the extent than managing so-called 'psychosocial risks' has become a new branch of human resource management. Simultaneously meaninglessness hinders creativity at work and beyond, performance. Mechanical management is thus detrimental to both individuals and organizations-hence there is an urgent need to address this question. The objective of this paper is to explore new ways of thinking by which management could avoid the ineluctable consequences of mechanical management. This is an analytical paper which draws upon a variety of contributions in management, psychology and philosophy. In the first Part I will...

1 Purpose The communications presented in Pisa last year variously referred to the perspective wh... more 1 Purpose The communications presented in Pisa last year variously referred to the perspective which is the focus of the research group. Some of them used it as a global and loose perspective emphasizing the role of actors in constructing their own reality (ARP). Others relied on the Actor-Reality Construction (ARC) model, which investigates this construction in depth. Namely the ARC model postulates that the success of activities operating in a social context depends on the integration of four actor-constructed elements: facts, possibilities, values and communication (Nørreklit, 2011). 2 Methodology Such differences can be explained by the unequal status of participants regarding the genesis of the ARP and ARC model-those having crafted them being more likely to refer to their various elements in depth. It can also be that some participants took the opportunity to attend the meeting and present papers not especially written for it-adding some concluding (generally loose) remarks re...

Philosophie et outils de gestion, 2021

This paper argues that organization change programmes are frequently backed by appeals to "c... more This paper argues that organization change programmes are frequently backed by appeals to "coherence" – this understood as a harmonious fit between different variables (strategy, policies, management systems) conducive to better performance. In comparison recourse to psychological notions of coherence is far less widespread. The history of one such change programme in a large French firm is used to illustrate these ideas and highlights the tension between these two, quite different, notions of coherence.

The communications presented in Pisa last year variously referred to the perspective which is the... more The communications presented in Pisa last year variously referred to the perspective which is the focus of the research group. Some of them used it as a global and loose perspective emphasizing the role of actors in constructing their own reality (ARP). Others relied on the Actor-Reality Construction (ARC) model, which investigates this construction in depth. Namely the ARC model postulates that the success of activities operating in a social context depends on the integration of four actor-constructed elements: facts, possibilities, values and communication (Norreklit, 2011).

Most management models draw on a mechanical view of organizational action, in which outcomes are ... more Most management models draw on a mechanical view of organizational action, in which outcomes are given a prominent role, at the detriment of persons. These are generally viewed as instruments serving action and its objectives. As a result work is increasingly losing sense for a number of employees whatever their hierarchical position. Ill-being at work is developing to the extent than managing so-called ‘psychosocial risks’ has become a new branch of human resource management. Simultaneously meaninglessness hinders creativity at work and beyond, performance. Mechanical management is thus detrimental to both individuals and organizations – hence there is an urgent need to address this question.The objective of this paper is to explore new ways of thinking by which management could avoid the ineluctable consequences of mechanical management. This is an analytical paper which draws upon a variety of contributions in management, psychology and philosophy. In the first Part I will recall...

In the past twenty years, the methods and the philosophy of management control have been largely ... more In 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.

How managers facilitate cross-functional collaboration across intraorganizational symbolic bounda... more How managers facilitate cross-functional collaboration across intraorganizational symbolic boundaries separating actors has been a seminal and persistent academic puzzle. Whereas these boundaries m...

Research has recently addressed the ethical dimension of management systems. This debate should b... more Research has recently addressed the ethical dimension of management systems. This debate should be of interest to management control – a main provider of management systems – and more specifically, to its teachers. To what extent does management control teaching lead teachers to be accessories of the potentially unethical consequences of systems, maybe unwillingly? What can teachers do to escape this ethical trap? Are related efforts likely to be successful in the French environment? Those are the questions this communication attempts to answer. The demonstration draws on Lukacs' theoretical framework of reification, on the analysis of a sample of French management control textbooks and on the author's extensive experience of management control teaching

HAL is a multidisciplinary open access archive for the deposit and dissemination of scientific re... more HAL is a multidisciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L'archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

Comptabilité - Contrôle - Audit, 1997

Critical Perspectives on Accounting, 2005

Drawing on the concept of "trial", developed by French sociologists, this article analyzes the dy... more Drawing on the concept of "trial", developed by French sociologists, this article analyzes the dynamics of employees' performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an illustration of our proposal to consider these systems as one of the major trials in the business world, that is, social arrangements organizing the testing of people and resulting in ordering them, and further in consistent social goods allocation. This analysis emphasizes the role of criticism in the dynamics and evolution of performance evaluation systems and enables us to revisit concepts like controllability or objectivity which have been presented for decades as cornerstones of performance evaluation systems either in management control or in human resource management fields.

Routledge eBooks, Dec 5, 2022

Post Print, 2009

La question de l'éthique des instruments de gestion a récemment été posée. Ce débat devrait intér... more La question de l'éthique des instruments de gestion a récemment été posée. Ce débat devrait intéresser le contrôle de gestion, fonction largement pourvoyeuse d'instruments de gestion, et en particulier ses enseignants. Dans quelle mesure l'enseignement des instruments du contrôle de gestion conduit-il le formateur à se faire, à son corps défendant, le complice de leurs conséquences potentiellement douteuses sur le plan éthique ? Que peut-il faire pour éviter le piège éthique qui lui est tendu ? Quelles sont ses chances de succès dans l'environnement institutionnel français ? Telles sont les questions auxquelles cette communication tente de répondre. Les éléments de réponse mobilisent le cadre théorique de la réification, une analyse de manuels de contrôle de gestion, ainsi qu'une expérience de vingt ans de l'enseignement des instruments de gestion.

Comptabilité - Contrôle - Audit, 2003

Distribution électronique Cairn.info pour Association Francophone de Comptabilité. © Association ... more Distribution électronique Cairn.info pour Association Francophone de Comptabilité. © Association Francophone de Comptabilité. Tous droits réservés pour tous pays. La reproduction ou représentation de cet article, notamment par photocopie, n'est autorisée que dans les limites des conditions générales d'utilisation du site ou, le cas échéant, des conditions générales de la licence souscrite par votre établissement. Toute autre reproduction ou représentation, en tout ou partie, sous quelque forme et de quelque manière que ce soit, est interdite sauf accord préalable et écrit de l'éditeur, en dehors des cas prévus par la législation en vigueur en France. Il est précisé que son stockage dans une base de données est également interdit.

Critical Perspectives on Accounting, 2005

Drawing on the concept of "trial", developed by French sociologists, this article analyzes the dy... more Drawing on the concept of "trial", developed by French sociologists, this article analyzes the dynamics of employees' performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an illustration of our proposal to consider these systems as one of the major trials in the business world, that is, social arrangements organizing the testing of people and resulting in ordering them, and further in consistent social goods allocation. This analysis emphasizes the role of criticism in the dynamics and evolution of performance evaluation systems and enables us to revisit concepts like controllability or objectivity which have been presented for decades as cornerstones of performance evaluation systems either in management control or in human resource management fields.

Journal of Management Studies

Proceedings of Pragmatic Constructivism, 2012

Most management models draw on a mechanical view of organizational action, in which outcomes are ... more Most management models draw on a mechanical view of organizational action, in which outcomes are given a prominent role, at the detriment of persons. These are generally viewed as instruments serving action and its objectives. As a result work is increasingly losing sense for a number of employees whatever their hierarchical position. Ill-being at work is developing to the extent than managing so-called ‘psychosocial risks’ has become a new branch of human resource management. Simultaneously meaninglessness hinders creativity at work and beyond, performance. Mechanical management is thus detrimental to both individuals and organizations – hence there is an urgent need to address this question.The objective of this paper is to explore new ways of thinking by which management could avoid the ineluctable consequences of mechanical management. This is an analytical paper which draws upon a variety of contributions in management, psychology and philosophy. In the first Part I will recall...

Accounting Auditing Control, 2019

Most management models draw on a mechanical view of organizational action, in which outcomes are ... more Most management models draw on a mechanical view of organizational action, in which outcomes are given a prominent role, at the detriment of persons. These are generally viewed as instruments serving action and its objectives. As a result work is increasingly losing sense for a number of employees whatever their hierarchical position. Ill-being at work is developing to the extent than managing so-called 'psychosocial risks' has become a new branch of human resource management. Simultaneously meaninglessness hinders creativity at work and beyond, performance. Mechanical management is thus detrimental to both individuals and organizations-hence there is an urgent need to address this question. The objective of this paper is to explore new ways of thinking by which management could avoid the ineluctable consequences of mechanical management. This is an analytical paper which draws upon a variety of contributions in management, psychology and philosophy. In the first Part I will...

1 Purpose The communications presented in Pisa last year variously referred to the perspective wh... more 1 Purpose The communications presented in Pisa last year variously referred to the perspective which is the focus of the research group. Some of them used it as a global and loose perspective emphasizing the role of actors in constructing their own reality (ARP). Others relied on the Actor-Reality Construction (ARC) model, which investigates this construction in depth. Namely the ARC model postulates that the success of activities operating in a social context depends on the integration of four actor-constructed elements: facts, possibilities, values and communication (Nørreklit, 2011). 2 Methodology Such differences can be explained by the unequal status of participants regarding the genesis of the ARP and ARC model-those having crafted them being more likely to refer to their various elements in depth. It can also be that some participants took the opportunity to attend the meeting and present papers not especially written for it-adding some concluding (generally loose) remarks re...

Philosophie et outils de gestion, 2021

This paper argues that organization change programmes are frequently backed by appeals to "c... more This paper argues that organization change programmes are frequently backed by appeals to "coherence" – this understood as a harmonious fit between different variables (strategy, policies, management systems) conducive to better performance. In comparison recourse to psychological notions of coherence is far less widespread. The history of one such change programme in a large French firm is used to illustrate these ideas and highlights the tension between these two, quite different, notions of coherence.

The communications presented in Pisa last year variously referred to the perspective which is the... more The communications presented in Pisa last year variously referred to the perspective which is the focus of the research group. Some of them used it as a global and loose perspective emphasizing the role of actors in constructing their own reality (ARP). Others relied on the Actor-Reality Construction (ARC) model, which investigates this construction in depth. Namely the ARC model postulates that the success of activities operating in a social context depends on the integration of four actor-constructed elements: facts, possibilities, values and communication (Norreklit, 2011).

Most management models draw on a mechanical view of organizational action, in which outcomes are ... more Most management models draw on a mechanical view of organizational action, in which outcomes are given a prominent role, at the detriment of persons. These are generally viewed as instruments serving action and its objectives. As a result work is increasingly losing sense for a number of employees whatever their hierarchical position. Ill-being at work is developing to the extent than managing so-called ‘psychosocial risks’ has become a new branch of human resource management. Simultaneously meaninglessness hinders creativity at work and beyond, performance. Mechanical management is thus detrimental to both individuals and organizations – hence there is an urgent need to address this question.The objective of this paper is to explore new ways of thinking by which management could avoid the ineluctable consequences of mechanical management. This is an analytical paper which draws upon a variety of contributions in management, psychology and philosophy. In the first Part I will recall...

In the past twenty years, the methods and the philosophy of management control have been largely ... more In 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.

How managers facilitate cross-functional collaboration across intraorganizational symbolic bounda... more How managers facilitate cross-functional collaboration across intraorganizational symbolic boundaries separating actors has been a seminal and persistent academic puzzle. Whereas these boundaries m...

Research has recently addressed the ethical dimension of management systems. This debate should b... more Research has recently addressed the ethical dimension of management systems. This debate should be of interest to management control – a main provider of management systems – and more specifically, to its teachers. To what extent does management control teaching lead teachers to be accessories of the potentially unethical consequences of systems, maybe unwillingly? What can teachers do to escape this ethical trap? Are related efforts likely to be successful in the French environment? Those are the questions this communication attempts to answer. The demonstration draws on Lukacs' theoretical framework of reification, on the analysis of a sample of French management control textbooks and on the author's extensive experience of management control teaching

HAL is a multidisciplinary open access archive for the deposit and dissemination of scientific re... more HAL is a multidisciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L'archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

Comptabilité - Contrôle - Audit, 1997

Critical Perspectives on Accounting, 2005

Drawing on the concept of "trial", developed by French sociologists, this article analyzes the dy... more Drawing on the concept of "trial", developed by French sociologists, this article analyzes the dynamics of employees' performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an illustration of our proposal to consider these systems as one of the major trials in the business world, that is, social arrangements organizing the testing of people and resulting in ordering them, and further in consistent social goods allocation. This analysis emphasizes the role of criticism in the dynamics and evolution of performance evaluation systems and enables us to revisit concepts like controllability or objectivity which have been presented for decades as cornerstones of performance evaluation systems either in management control or in human resource management fields.