The evolution of management accounting routines in small businesses: a social construction perspective

Social Psychology and Performative Interventions in Human Systems. The GENERATIVE Method

“…Instead, they can be adopted for their situated implication (Henwood and Pidgeon, 1992), so that the change facilitator, rather than being concerned with finding general laws of the human system reality, may focus on the processes of meaning construction that contextually generate that peculiar organizational reality (Gergen, 1999;Johnson and Cassell, 2001). Since organizations are not objective realities but symbolic units to which people give and share meaning, "problems"-and the way people act towards them-are also not objective or "within individuals" (as more or less stable characteristics and capacities), but rather they are the product of dysfunctional relational attempts to adapt to specific inter-personal and cultural contexts (Gergen and Thatchenkery, 2004;Perren and Grant, 2000).…”

Le contrôle de gestion dans les PME

“…Les chercheurs ont plutôt tendance à dire que cette piste n'est pas intéressante, car les systèmes de contrôle de gestion ne sont pas assez sophistiqués ou sont trop informels. Cependant, à l'image de certains travaux (Collier, 2005 ;Perren et Grant, 2000 ;Santin et Van Caillie, 2008), il est nécessaire de dépasser la logique purement formelle du contrôle de gestion et d'intégrer davantage des dimensions sociologiques, psychologiques et organisationnelles. Cela est d'autant plus important que le contrôle de gestion est fortement dépendant du comportement du dirigeant dans ces entreprises (Bernard, 2010).…”

“…L'état de l'art sur ces 10 dernières années met clairement en évidence l'importance du sujet et son caractère récent (Abdel-Kader et Luther, 2008 ;Abi Azar, 2006 ;Affès et Chabchoub, 2007 ;Bergeron, 2000 ;Bernard, 2010 ;Berthelot et Morrill, 2006 ;Chapellier et Mohammed, 2010 ;Collier, 2005 ;Condor et Rebut, 2008 ;Germain, 2005Germain, , 2006Jänkälä, 2007 ;Hodges et Kent, 2006 ;Lavigne, 2002 ;Meyssonnier et Zawadzki, 2008 ;Mitchell et Reid, 2000 ;Nobre, 2001aNobre, , 2001bPerren et Grant, 2000 ;Reid et Smith, 2000 ;Santin et Van Caillie, 2008 ;Vallerand, Morrill et Berthelot, 2008 ;Van Caillie, 2002, 2003Wijewardena et al, 2004 ;Zawadzki, 2009) mais les travaux portant sur les firmes en démarrage ou en début de croissance (Davila, 2005 ;Davila et Foster, 2005Davila, Foster et Li, 2009 ;Granlund et Taipaleenmäki, 2005 ;Kallunki et Silvola, 2008 ;Moores et Yuen, 2001 ;Sandelin, 2008 ;Sandino, 2007) sont très peu exploités.…”

They’re Natural and Everywhere: How Evaluative Practices Permeate the Organization

“…A study of managerial accounts on performance appraisal (Roberts 1998) shows that the development of such an understanding does not occur smoothly, but rather that managers controversially debate the purposefulness of evaluative practices. Perren and Grant (2000) draw on the process of institutionalization (action, externalization, habitualization) to investigate the development of management accounting routines in four small business organizations. Their study shows that the institutionalization of evaluative practices is also a selfreinforcing process that occurs in accordance with other business developments.…”

“…Only research that sees the adoption of evaluative practices as a change in organizational reality assumes that evaluative practices play a constitutive role in organizational life (Hopwood 1987). Among this work only the case studies by Dent (1991), Perren and Grant (2000) and Dambrin, Lambert and Sponem (2007) explicitly address processes through which evaluative practices become "natural" within the organization. These studies focus on the increasing taken-for-grantedness of evaluative practices.…”