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Le temps en contrôle de gestion : Evolution des conceptions temporelles dans une discipline

Abstract : Referring to constructivist approaches of language, we consider that it may be a vector of reality creation. It is particularly the case for the time dimension. This investigation deals with the conception of time that have been expressed for twenty years in the French management control literature. A "Conception of time" has to be understood as an idea associated with the word "time" by management control specialists. In a first step, we have tried to identify and formulate those ideas, which happen to reduce time to concepts of manageable things. As a result they are particularly able to create a sense of security in comparison with the idea of a destructive time. A second step of our research is focused on implicit conceptions of time met in French management control handbooks. Those conceptions, if not expressed directly in literature, constitute the basis of management control methods. During the exploration phase, we have underlined the essential role of four attitudes recommended by the discipline, which are linked to precise conceptions of time : retrospection, prospective, reaction and proaction. We have tried to articulate those concepts in a single model, using two approaches of time, namely the orientation (to the past or to the future), and the relation to uncertainty. The main part or our organization consisted in following each of those attitudes and its evolution in management control literature. To achieve this, we have used lexicometry associated with conventional qualitative analysis methods, applied to ten French management control handbooks (issued between 1978 and 1990). This inquiry highlighted the raising up (in the vocabulary as well as in the ideas) of reaction and proaction, which are the most active attitudes. This result can be interpreted as the change from uncertainty negation to active acceptation. In our conclusions, we try to show how producing time is also producing control, indirectly and often unconsciously.
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Submitted on : Friday, December 13, 2013 - 7:40:55 PM
Last modification on : Friday, October 23, 2020 - 4:41:42 PM
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  • HAL Id : pastel-00918639, version 1



Jérôme Méric. Le temps en contrôle de gestion : Evolution des conceptions temporelles dans une discipline. Gestion et management. HEC PARIS, 1998. Français. ⟨NNT : 1998EHEC0057⟩. ⟨pastel-00918639⟩



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