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APPORTS DE L’ETHNICITE À LA CULTURE EN SCIENCES DE GESTION

Authore(s) : Vassili Joannides || APPORTS DE L’ETHNICITE A LA CULTURE EN SCIENCES DE GESTION. Finance Contrôle StratégieAssociation FCS201114 (1)pp.33-68.

Volume : (13), Issue : 205, February - 2018

Abstract : This paper starts from critiques addressed by Bhimani (1999), Baskervile (2003) and Hofstede (2003) to the uses (and abuses) of Hofstede’s (1980, 2001) five dimension- cultural model. These critiques contend that studying ethnicity in a looser framework than that of the initial model would enable a refined  understanding  of  management devices and practices. Therefore, this paper aims   at   assessing   the   contributions   of ethnicity  to  management  research  through the analysis of twenty publications in management accounting research. This study points to two contributions: a refined understanding  of  management  control devices and practices as well as a possible enrichment of cultural models used in management science. Lastly, this paper provides the French reader with a conceptual and methodological framework enabling him or her to operationalise ethnicity in his or her research. Résumé : Cet article part des critiques de Bhimani (1999),   Baskerville   (2003)   et   Hofstede (2003) adressées à l’utilisation du modèle penta dimensionnel développé par Hofstede (1980, 2001) pour appréhender la culture culturelle. Ces trois critiques convergent vers le  fait  qu’étudier  l’ethnicité  dans  un  cadre plus souple que le modèle initial permettrait une compréhension plus fine des outils et pratiques de gestion. Dans ce contexte, cet article   vise   à   évaluer   les   apports   de l’ethnicité à la recherche en sciences de gestion au travers de l’analyse de vingt publications en contrôle de gestion. Cette étude conclut sur deux formes d’apport : un affinement de la compréhension des outils et pratiques de contrôle de gestion et un enrichissement des modèles culturels utilisés en  sciences  de  gestion.  Enfin,  il  offre  un cadre conceptuel et méthodologique au chercheur francophone désireux de s’engager dans l’étude de l’ethnicité.    

Keywords :Culture,  ethnicité,  contrôle  de gestion, sciences de gestion.

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L’ETHNICITE À LA CULTURE EN SCIENCES DE GESTION

Vol.I (13), Issue.I 205


Article No : 10037


Number of Downloads : 102


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