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Une approche culturelle de l'utilisation des systèmes d'information comptable et de gestion dans différents contextes nationaux : l'exemple de la France et de la Grande-Bretagne

Abstract : Most of our manuals and textbooks on management and accounting appear to provide universal solutions. The thesis raises the question about what occurs "in the real world" : to what extent is cultural diversity - ignored in the best textbooks - prevalent in the functioning of organizations ? The purpose is to identify ways of perceiving and using management and accounting information systems in different cultural contexts. The aim of the research is to promote a better understanding of the specific roles of management an accounting systems in various countries. The theoretical background is based on a cultural approach: we borrowed some definitions of the concept of culture from symbolic anthropology and structuralist sociology in order to depend the modes of interaction between national culture and information systems. As this is an exploratory research, it follows an interpretative paradigm (G.Burrell & G. Morgan, 1979) rather than an hypothetico-deductive model. We also decided to limit the empirical research to two countries, France and the UK. First we present the results of seven case studies in the food industry, based on in-depth interviews of managers and consultation of internal written documents. This empirical work leads us to "ideal types of British and French organizations". We then tested the perceived differences between organizations in the two countries by analyzing (text analysis) the answers of French and British managers to an open questionnaire. Empirical results enable us to refine the content of the "ideal types". The analysis and interpretation of theory highlights other important results. It is stressed that culture interacts mainly with "informal systems", with the "social software of management and accounting systems" (.B Macintosh, 1985); formal systems are much alike in both countries. We also underline that culture and society are closely related; national culture is not independent from religious, regional, educative and social cultures into which it is embedded. We therefore prefer talking about "geo-societal culture" rather than "national culture", which is a very restrictive expression. Lastly, we emphasize the role of two components of culture: individual ways of thinking from managers and rules of the social game. If culture is an interpretative structure (C. Geertz, 1973), "a pair of glasses", then these two components may play a major role in the interactions between culture and organizations
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  • HAL Id : pastel-00994928, version 1



Hélène Löning. Une approche culturelle de l'utilisation des systèmes d'information comptable et de gestion dans différents contextes nationaux : l'exemple de la France et de la Grande-Bretagne. Gestion et management. HEC PARIS, 1994. Français. ⟨NNT : 1994EHEC0023⟩. ⟨pastel-00994928⟩



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