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Le contrôle de gestion comme spécialité paradoxale
Journal article   Peer reviewed

Le contrôle de gestion comme spécialité paradoxale

Denis Travaille, Yves Dupuy and Gérald Naro
Recherches en sciences de gestion, (148), pp.205-217
2022

Abstract

Specialization - Management accounting - Teaching and research in management - Academic discipline - Managerial function. Especialización - Control de gestión - Educación e investigación en gestión - Disciplina académica - Función gerencial. Spécialisation - Contrôle de gestion - Enseignement et recherche en gestion - Discipline académique - Fonction managériale.
This article questions the boundaries of management specializations, and especially regarding management control. The last one is indeed a paradoxical convergence between multiple technical imperatives and a global organizational vision. This paradox could be extended to the entire field of management and, consequently, encourage a decompartmentalized conception of research, teaching and practice in this field.
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