Search results for "Controlling tools"

The pre-appropriation of controlling tools : the role of the enabling management

2022

The appropriation of controlling tools is a theme that has been widely addressed research in management over the last twenty years (De Vaujany, 2005, 2006; Carton et al., 2006; Grimand, 2006, 2012, Quemener and Fimbel, 2012; Bessire et al., 2012; Bédé et al., 2012; Bernard, 2019, Couleau-Dupont, 2010, ...). This research has mobilised various theoretical frameworks and methodologies. Some mobilise the theory of appropriation proposed by De Vaujany (2005), some others use theoretical frameworks from other disciplines, such as legitimacy (Suchman, 1995), regulation theory (Reynaud, 1979) or even neo-institutional theory (Di Maggio and Powell, 1991). The literature does not propose a single fr…