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LA DIFFUSION DES INNOVATIONS MANAGERIALES EN CONTROLE DE GESTION, UNE APPROCHE RHETORIQUE

Abstract : The purpose of this paper is to explain how a rhetoric approach with several dimensions can help to better understand the diffusion of management control innovations. We use a dynamic conception of rhetoric and a rhetorical analysis of graphical representations. We apply a rhetoric framework of analysis to two innovations (activity-based costing and balanced scorecard) and to their description in one review, the Harvard Business Review, with an objective of a wide diffusion of management ideas.
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https://hal.archives-ouvertes.fr/hal-00691178
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Submitted on : Wednesday, April 25, 2012 - 2:50:32 PM
Last modification on : Saturday, November 26, 2022 - 5:20:07 PM
Long-term archiving on: : Thursday, July 26, 2012 - 2:30:17 AM

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  • HAL Id : hal-00691178, version 1

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Eric Maton, Dragos Zelinschi. LA DIFFUSION DES INNOVATIONS MANAGERIALES EN CONTROLE DE GESTION, UNE APPROCHE RHETORIQUE. Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom. ⟨hal-00691178⟩

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