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Conjuguer contrôle de gestion et créativité, une question de pratiques et de contextes organisationnels

Abstract : Innovation processes are uncertain: they can be source of tension, as they gather a significant part of a company's risk. Literature does not reach consensus, recommending how to manage innovation via controlling tools. For some authors, it is mandatory to use tools to manage the innovation process whereas others claim: controlling tools are an innovation killer. In this work, we study the interdependencies between management control and creativity and the question of the roles of the organizational context. If controlling tools are not totally suitable, they are widely used and praised by companies to manage their innovation processes. These processes can be compared to an iceberg where controlling tools depict the emerging part. We conducted a quantitative and a qualitative studies in innovative companies and in the social and solidarity economy. The comparison of these two contexts leads us to highlight the essential role of the organization which can generate creativity, the acceptance of an imbalance between the elements in tension which can be a source of questioning and a support to the innovation as well as the role of local managers as mediator between the organization and the field actors.
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Submitted on : Monday, March 9, 2020 - 3:33:08 PM
Last modification on : Tuesday, October 20, 2020 - 11:30:39 AM


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  • HAL Id : tel-02381929, version 2


Sophie Bollinger. Conjuguer contrôle de gestion et créativité, une question de pratiques et de contextes organisationnels. Gestion et management. Université de Strasbourg, 2019. Français. ⟨NNT : 2019STRAB009⟩. ⟨tel-02381929v2⟩



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