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Nobre, Thierry; Zawadzki, Cindy (2015)
Publisher: Association FCS
Languages: French
Types: Article
Subjects: PME, contrôle de gestion, théorie de la traduction, acteurs, SME, management control, translation theory, actors
L’introduction du contrôle de gestion dans les PME est un processus complexe. Nous mobilisons la théorie de la traduction pour analyser de façon dynamique cette étape cruciale. Les trois tentatives successives dans une PME sont étudiées et mettent en évidence des traductions qui demeurent divergentes. Le manque de légitimité du traducteur, des acteurs influant inattendus et des controverses réprimées expliquent le détournement et l’abandon des outils lors de l’introduction du contrôle de gestion en PME. The introduction of management control tools is a complex process. The translation theory is used to analyze three successive tries encountered by the company during this process. This research paper highlights divergent translations. The lack of legitimacy from the translator, some unexpected influential actors and repressed controversy explain the misuse and the misappropriation of management control tools.
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