Des modes d'utilisation du plan d'affaires : apports de la théorie de l'activité

Laguecir, Aziza; Colas, Hervé; Massué, Marie-Laure

doi:10.3917/entre.091.0004

Cited by 7 publications

(3 citation statements)

References 66 publications

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“…In particular, we suggest that in management education much needs to be done in curriculum development regarding this issue. For instance, one of the authors has developed a specific entrepreneurship course (Colas, 2007), in order to make up for the absence of practice and practitioners in the classroom, and to overcome the very well-known limitations of traditional business plan teaching (Laguecir et al, 2010). This session has…”

Section: Discussionmentioning

confidence: 99%

“…Otherwise the symbol may soon be invested with magical or physical powers (Cassirer, 1944). This idea is a great warning against a common attitude in present day organizations where it is considered that acting on an organization chart is acting on the organization, reducing costs by 10 per cent on an Excel income statement is sufficient to trigger that reduction at the operational level, or creating a business plan is business development (Laguecir et al, 2010).…”

Section: Representation and Organizational Magical Thoughtmentioning

confidence: 99%

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The banning of images: questions arising in the field of management

Colas¹,

Laguecir²

2012

Journal of Management Development

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Purpose -The purpose of this paper is to study how representation is conceptualized in Jewish culture, and how this relates to management. More specifically, it seeks to discuss the banning of images and what can be learned from this in the field of management. Design/methodology/approach -The paper explores the meaning of the prohibition of images in the sacred texts. This serves as a starting point to discuss representation of the world and different forms of thought in the management field. Findings -A major element in the banning of images deals with the involvement of the manager in decision making. The authors argue that organisational images such as accounting numbers are oriented towards economising our attention and thereby allowing the relative absence of the decision maker. The authors suggest that the banning of images reminds us of the importance of the manager's presence and of active participation in decision making and organisational transformation.Research limitations/implications -The paper contributes to the literature on the roles of managerial representation, notably accounting figures, and supports the idea that accountability should not be limited to reporting (be it numbers or qualitative elements). This paper argues for developing the density of the account, for instance by using narratives. This research echoes recent practice turn in management, as the authors' findings can inform management teaching by providing students with dense case-studies of management as actually practised, analysed using sociological or psychological theories. Such dense case-studies do not aim to give students parsimonious models for analysis, or expose them to best practices: rather they seek to help them develop practical wisdom through a better understanding of management. This paper calls then for an increased presence rather than representation in management teaching classes, which is the main limitation of e-learning. Originality/value -Rather than exploring the mechanism of accounting figures in the behaviour of organizational actors or taking a political perspective, this paper focuses on a deep representation of the organization often rooted in magical thought. Relying on the practical wisdom of the Hebraic biblical banning of images, this paper aims to deconstruct organizational thought so as to highlight its contradictions.

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Section: Discussionmentioning

confidence: 99%

Section: Representation and Organizational Magical Thoughtmentioning

confidence: 99%

The banning of images: questions arising in the field of management

Colas¹,

Laguecir²

2012

Journal of Management Development

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“…Because it rationally determines a favorable strategic direction, strategic planning can help companies avoid costly mistakes and survive in highly competitive environments (Porter, 1996). Furthermore, other important functions are namely: the functions of projection, decision support, reduction of uncertainty, detailed action plan, and estimation of the future profitability (Laguecir et al, 2010). In the strategic management literature, rational strategic planning is defined as a logical and continuous process involving a certain number of sequential steps allowing the company to achieve its objectives, namely the definition of the mission and the objectives to be term, the analysis of the environment, the formulation and evaluation of various possible strategies, the implementation and finally the control of the results (Ansoff, 1968).…”

Section: Introductionmentioning

confidence: 99%

Use of methods and tools for an effective small and medium-sized enterprise in Szabolcs-Szatmár-Bereg county in Hungary

Nouar

Popovics

2022

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Small and medium-sized enterprises form the engine of the Hungarian economy, both in terms of their number and their employment rate. Therefore, the efficient operation of this sector is in the interest of many economic actors. However, experience shows that today's SME sector still needs to develop in many ways to become efficient. This study aimed to analyze whether SMEs use the necessary methods and tools to be efficient. Planning and the development of strategy are very important methods and tools for efficient and organized work, as it defines and clarifies the direction taken by an enterprise. However, the survey and the in-depth interview showed that they are not necessarily considered important for the participating SME leaders. According to the interview, one of the reasons is that SME leaders have a better understanding of everyday tasks and their implementation than the managers of large companies. Furthermore, in most cases, the SME leader is personally involved in everyday work. This provides the advantage of having the opportunity to fully understand the enterprise, thus managing, and developing it more effectively, as he or she can intervene more flexibly, faster, and more accurately if necessary. However, due to the small size of the organization, the manager also must perform the tasks of several functions (marketing, management, finance, etc.), which require multidisciplinary knowledge and skill. In SMEs, due to their specificities, it is difficult to apply best practices in large enterprises in both management and various functions. JEL code: M21

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2018

Modeling of Next Generation Digital Learning Environments

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Des modes d'utilisation du plan d'affaires : apports de la théorie de l'activité

Cited by 7 publications

References 66 publications

The banning of images: questions arising in the field of management

The banning of images: questions arising in the field of management

Use of methods and tools for an effective small and medium-sized enterprise in Szabolcs-Szatmár-Bereg county in Hungary

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