{"id":"https://openalex.org/W1932013344","doi":null,"title":"COMPTABILITE ET CONTROLE DANS LES ORGANISATIONS CREATIVES : UNE GESTION DES POSSIBLES ?","display_name":"COMPTABILITE ET CONTROLE DANS LES ORGANISATIONS CREATIVES : UNE GESTION DES POSSIBLES ?","publication_year":2007,"publication_date":"2007-12-19","ids":{"openalex":"https://openalex.org/W1932013344","mag":"1932013344"},"language":"en","primary_location":{"id":"pmh:oai:HAL:hal-03660390v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-03660390","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"S\u00e9minaire doctoral Luca Pacioli, CREFIGE (Centre de Recherche Europ\u00e9en en FInance et GEstion), Universit\u00e9 Paris IX, Mar 2008, Paris, France","raw_type":"info:eu-repo/semantics/conferenceObject"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://theses.hal.science/tel-00473251","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5077056212","display_name":"Marie-Astrid Le Theule","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Le Theule, Marie-Astrid","raw_affiliation_strings":["Groupe de recherche en \u00e9conomie et en gestion - Centre de recherche en comptabilit\u00e9"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Groupe de recherche en \u00e9conomie et en gestion - Centre de recherche en comptabilit\u00e9","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5077056212"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.8455,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.8336,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":95},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9868000149726868,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9868000149726868,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11410","display_name":"Cultural Industries and Urban Development","score":0.00930000003427267,"subfield":{"id":"https://openalex.org/subfields/3322","display_name":"Urban Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.7089999914169312},{"id":"https://openalex.org/keywords/creative-organizations","display_name":"creative organizations","score":0.9789999723434448},{"id":"https://openalex.org/keywords/paradox","display_name":"paradox","score":0.3880000114440918},{"id":"https://openalex.org/keywords/risk-assessment","display_name":"risk assessment","score":0.37299999594688416},{"id":"https://openalex.org/keywords/value-uncertainty","display_name":"value uncertainty","score":0.492000013589859},{"id":"https://openalex.org/keywords/return-on-investment","display_name":"return on investment","score":0.7229999899864197},{"id":"https://openalex.org/keywords/creative-production","display_name":"creative production","score":0.32600000500679016},{"id":"https://openalex.org/keywords/publishers","display_name":"publishers","score":0.515999972820282},{"id":"https://openalex.org/keywords/theater","display_name":"theatre","score":0.8230000138282776},{"id":"https://openalex.org/keywords/narrative-writing","display_name":"narrative writing","score":0.37599998712539673}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4472820460796356},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.34840068221092224}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:HAL:hal-03660390v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-03660390","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"S\u00e9minaire doctoral Luca Pacioli, CREFIGE (Centre de Recherche Europ\u00e9en en FInance et GEstion), Universit\u00e9 Paris IX, Mar 2008, Paris, France","raw_type":"info:eu-repo/semantics/conferenceObject"},{"id":"pmh:oai:HAL:hal-03660664v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-03660664","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"S\u00e9minaire de recherche du Laboratoire BETA (UMR 7522 du CNRS), Jun 2009, Strasbourg, France","raw_type":"info:eu-repo/semantics/conferenceObject"},{"id":"pmh:oai:HAL:tel-00473251v1","doi":null,"is_oa":true,"landing_page_url":"https://theses.hal.science/tel-00473251","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Gestion et management. Conservatoire national des arts et metiers - CNAM, 2007. Fran\u00e7ais. ⟨NNT : ⟩","raw_type":"info:eu-repo/semantics/doctoralThesis"}],"best_oa_location":{"id":"pmh:oai:HAL:tel-00473251v1","doi":null,"is_oa":true,"landing_page_url":"https://theses.hal.science/tel-00473251","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Gestion et management. Conservatoire national des arts et metiers - CNAM, 2007. Fran\u00e7ais. ⟨NNT : ⟩","raw_type":"info:eu-repo/semantics/doctoralThesis"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":18,"referenced_works":["https://openalex.org/W303933445","https://openalex.org/W602832375","https://openalex.org/W633938219","https://openalex.org/W658175521","https://openalex.org/W1572284823","https://openalex.org/W1993563873","https://openalex.org/W1998819003","https://openalex.org/W2002157143","https://openalex.org/W2028247743","https://openalex.org/W2055437009","https://openalex.org/W2099268311","https://openalex.org/W2156915169","https://openalex.org/W2273713872","https://openalex.org/W2286363093","https://openalex.org/W2329852929","https://openalex.org/W2754121486","https://openalex.org/W3174977399","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W4287264864","https://openalex.org/W3208563233","https://openalex.org/W4392498450","https://openalex.org/W1515986832","https://openalex.org/W7148860086","https://openalex.org/W3166349068","https://openalex.org/W81604661","https://openalex.org/W3188929801","https://openalex.org/W3170959738","https://openalex.org/W3202482226"],"abstract_inverted_index":{"La":[0,127],"th\u00e8se":[1],"est":[2,16,119,172,178],"une":[3,89,100,138,173,199,202,241],"enqu\u00eate":[4],"qualitative":[5],"sur":[6,19,34],"la":[7,35,38,41,83,86,93,125,150,260],"relation":[8],"entre":[9,82],"comptabilit\u00e9,":[10],"cr\u00e9ation":[11,42,84,151],"et":[12,29,37,85,97,141,143,201,214,221,250,263],"contr\u00f4le.":[13],"Son":[14],"objectif":[15],"de":[17,23,40,57,95,132,147,157,159,167,185,193],"s'interroger":[18],"l'utilisation":[20],"des":[21,30,76,80,114,225,252],"outils":[22],"gestion":[24,87,128,186],"dans":[25,43],"les":[26,219,222,248],"organisations":[27],"cr\u00e9atives":[28],"effets":[31],"qu'elle":[32],"suscite":[33],"production":[36],"diffusion":[39],"ces":[44,265],"organisations.":[45],"Trois":[46],"\u00e9tudes":[47],"longitudinales":[48],"(une":[49],"maison":[50],"d'\u00e9dition,":[51],"un":[52,55,63,112,145,191],"squat":[53],"d'artistes,":[54],"th\u00e9\u00e2tre)":[56],"deux":[58],"\u00e0":[59,92,102,124,180,182,205,217,239],"neuf":[60],"ans":[61],"avec":[62],"suivi":[64],"hebdomadaire":[65],"nous":[66],"ont":[67,197],"montr\u00e9":[68],"que":[69],"le":[70,170,229,234],"gestionnaire":[71,171,177],"doit":[72],"g\u00e9rer":[73],"non":[74,117],"seulement":[75,118],"paradoxes,":[77],"mais":[78,121],"quelquefois":[79],"contradictions":[81],":":[88],"incertitude":[90],"quant":[91],"valeur":[94],"court":[96],"long":[98],"terme,":[99],"difficult\u00e9":[101],"\u00e9valuer":[103],"du":[104,110],"fait":[105],"d'une":[106],"ma\u00eetrise":[107],"tr\u00e8s":[108],"floue":[109],"risque,":[111],"retour":[113],"investissements":[115],"qui":[116],"al\u00e9atoire":[120],"reviendra":[122],"peut-\u00eatre":[123],"concurrence.":[126],"n'est":[129],"pas":[130,233],"neutre,":[131],"par":[133],"sa":[134],"construction":[135],"elle":[136],"mod\u00e8le":[137],"vision":[139],"\u00e9conomique":[140],"sociale":[142],"influence":[144],"mode":[146],"cr\u00e9ation.":[148,194],"Or":[149],"pour":[152],"\u00eatre":[153],"visible":[154],"a":[155,215],"besoin":[156],"personnes":[158,253],"renfort.":[160],"Le":[161,176],"langage":[162],"comptable":[163],"\u00e9tant":[164],"au":[165,212,243,258],"coeur":[166],"toute":[168],"d\u00e9cision,":[169],"personne":[174],"centrale.":[175],"amen\u00e9":[179],"r\u00e9fl\u00e9chir":[181],"diff\u00e9rentes":[183],"formes":[184],"possibles.":[187],"Il":[188,255],"devient":[189],"alors":[190],"passeur":[192],"Ces":[195],"cas":[196],"demand\u00e9":[198],"conduite":[200],"\u00e9criture":[203,209],"adapt\u00e9e":[204],"leur":[206],"objet.":[207],"Leur":[208],"emprunte":[210],"beaucoup":[211],"r\u00e9cit":[213,230],"cherch\u00e9":[216],"restituer":[218],"sensibilit\u00e9s":[220],"multiples":[223],"voix":[224],"participants.":[226],"Cependant,":[227],"si":[228],"propos\u00e9":[231],"n'\u00e9tait":[232],"seul":[235],"possible,":[236],"il":[237],"donne":[238],"voir":[240],"situation":[242],"lecteur":[244,259],"en":[245],"souhaitant":[246],"respecter":[247],"actes":[249],"paroles":[251],"rencontr\u00e9es.":[254],"laisse":[256],"ainsi":[257],"possibilit\u00e9":[261],"d'\u00e9valuer":[262],"discuter":[264],"r\u00e9cits.":[266]},"counts_by_year":[{"year":2021,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}