{"id":"https://openalex.org/W2085350489","doi":"https://doi.org/10.3917/cca.143.0067","title":"Apprentissage Organisationnel et Contr\u00f4le de Gestion : Une lecture possible de l'ABC/ABM ?","display_name":"Apprentissage Organisationnel et Contr\u00f4le de Gestion : Une lecture possible de l'ABC/ABM ?","publication_year":2008,"publication_date":"2008-12-01","ids":{"openalex":"https://openalex.org/W2085350489","doi":"https://doi.org/10.3917/cca.143.0067","mag":"2085350489"},"language":"fr","primary_location":{"id":"doi:10.3917/cca.143.0067","doi":"https://doi.org/10.3917/cca.143.0067","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.143.0067","pdf_url":"https://shs.cairn.info/article/CCA_143_0067/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://shs.cairn.info/article/CCA_143_0067/pdf?lang=fr","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025280341","display_name":"Lise Arena","orcid":"https://orcid.org/0000-0002-2163-5887","observed_orcids":["https://orcid.org/0000-0002-2163-5887"]},"institutions":[{"id":"https://openalex.org/I1294671590","display_name":"Centre National de la Recherche Scientifique","ror":"https://ror.org/02feahw73","country_code":"FR","type":"government","lineage":["https://openalex.org/I1294671590"]},{"id":"https://openalex.org/I4210096615","display_name":"Groupe de Recherche en Droit, \u00c9conomie, Gestion","ror":"https://ror.org/00rfccx09","country_code":"FR","type":"facility","lineage":["https://openalex.org/I1294671590","https://openalex.org/I201841394","https://openalex.org/I4210088668","https://openalex.org/I4210096615","https://openalex.org/I4210150854"]},{"id":"https://openalex.org/I4387154757","display_name":"Universit\u00e9 Nice Sophia Antipolis","ror":"https://ror.org/02k9vew78","country_code":"FR","type":"education","lineage":["https://openalex.org/I201841394","https://openalex.org/I4387154757"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Lise Arena","raw_affiliation_strings":["Attach\u00e9e temporaire d\u2019enseignement et de recherche, Universit\u00e9 de Nice Sophia-AntipolisUniversit\u00e9 de Nice Sophia-AntipolisGREDEG, CNRS, UMR 6227250, rue Albert Einstein, Bat. 206560 SOPHIA-ANTIPOLIS VALBONNE","Groupe de Recherche en Droit, Economie et Gestion"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Attach\u00e9e temporaire d\u2019enseignement et de recherche, Universit\u00e9 de Nice Sophia-AntipolisUniversit\u00e9 de Nice Sophia-AntipolisGREDEG, CNRS, UMR 6227250, rue Albert Einstein, Bat. 206560 SOPHIA-ANTIPOLIS VALBONNE","institution_ids":["https://openalex.org/I1294671590","https://openalex.org/I4387154757"]},{"raw_affiliation_string":"Groupe de Recherche en Droit, Economie et Gestion","institution_ids":["https://openalex.org/I4210096615"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5090194407","display_name":"Guy Solle","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210096615","display_name":"Groupe de Recherche en Droit, \u00c9conomie, Gestion","ror":"https://ror.org/00rfccx09","country_code":"FR","type":"facility","lineage":["https://openalex.org/I1294671590","https://openalex.org/I201841394","https://openalex.org/I4210088668","https://openalex.org/I4210096615","https://openalex.org/I4210150854"]},{"id":"https://openalex.org/I4405264049","display_name":"Universit\u00e9 Paul Verlaine - Metz","ror":"https://ror.org/00t8qmx52","country_code":"FR","type":"education","lineage":["https://openalex.org/I4405264049","https://openalex.org/I90183372"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Guy Solle","raw_affiliation_strings":["Professeur, Universit\u00e9 Paul-Verlaine de MetzUniversit\u00e9 Paul-Verlaine Metz,UFR ESM-IAELaboratoire CEREFIGE3, Place E. Branly57070 METZ Technopole","Groupe de Recherche en Droit, Economie et Gestion"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Professeur, Universit\u00e9 Paul-Verlaine de MetzUniversit\u00e9 Paul-Verlaine Metz,UFR ESM-IAELaboratoire CEREFIGE3, Place E. Branly57070 METZ Technopole","institution_ids":["https://openalex.org/I4405264049"]},{"raw_affiliation_string":"Groupe de Recherche en Droit, Economie et Gestion","institution_ids":["https://openalex.org/I4210096615"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.646,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.81411382,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"Tome 14","issue":"3","first_page":"67","last_page":"85"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":9.999999747378752e-05,"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/T10910","display_name":"Corporate Governance and Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/organizational-learning","display_name":"organizational learning","score":0.9900000095367432},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.6769999861717224},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.7239999771118164},{"id":"https://openalex.org/keywords/activity-based-management","display_name":"activity-based management","score":0.996999979019165},{"id":"https://openalex.org/keywords/penrose","display_name":"Penrose","score":0.671999990940094},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"knowledge management","score":0.6309999823570251},{"id":"https://openalex.org/keywords/managerial-autonomy","display_name":"managerial autonomy","score":0.7039999961853027},{"id":"https://openalex.org/keywords/entrepreneurial-orientation","display_name":"entrepreneurial orientation","score":0.7149999737739563},{"id":"https://openalex.org/keywords/process-management","display_name":"process management","score":0.8519999980926514}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6299924850463867},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5078774094581604},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3717001676559448}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.3917/cca.143.0067","doi":"https://doi.org/10.3917/cca.143.0067","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.143.0067","pdf_url":"https://shs.cairn.info/article/CCA_143_0067/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},{"id":"mag:3123252208","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/RePEc:hal:journl:halshs-00439146","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:HAL:halshs-00439146v1","doi":null,"is_oa":false,"landing_page_url":"https://shs.hal.science/halshs-00439146","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":"Comptabilit\u00e9 Contr\u00f4le Audit / Accounting Auditing Control, 2008, 14, pp.67-85","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:cairn.info:CCA_143_0067","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/revue-comptabilite-controle-audit-2008-3-page-67?lang=fr","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit | 14 | 3 | 2008-12-01 | p. 67-85 | 1262-2788","raw_type":null},{"id":"pmh:oai:cairn.info:E_CCA_143_0067","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/journal-accounting-auditing-control-2008-3-page-67?lang=en","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting Auditing Control | Volume 14 | 3 | 2008-12-01 | p. 67-85 | 1262-2788","raw_type":null}],"best_oa_location":{"id":"doi:10.3917/cca.143.0067","doi":"https://doi.org/10.3917/cca.143.0067","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.143.0067","pdf_url":"https://shs.cairn.info/article/CCA_143_0067/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2085350489.pdf","grobid_xml":"https://content.openalex.org/works/W2085350489.grobid-xml"},"referenced_works_count":17,"referenced_works":["https://openalex.org/W89772516","https://openalex.org/W633547553","https://openalex.org/W1967502799","https://openalex.org/W1975367216","https://openalex.org/W1980393914","https://openalex.org/W1989746118","https://openalex.org/W1990333450","https://openalex.org/W2000785326","https://openalex.org/W2001240944","https://openalex.org/W2016911761","https://openalex.org/W2042067088","https://openalex.org/W2044809946","https://openalex.org/W2060827592","https://openalex.org/W2101946146","https://openalex.org/W2140956556","https://openalex.org/W4388150687","https://openalex.org/W6732850868"],"related_works":["https://openalex.org/W7035983094","https://openalex.org/W2808003499","https://openalex.org/W1518442338","https://openalex.org/W2212106032","https://openalex.org/W4288101913","https://openalex.org/W3108883354","https://openalex.org/W3128505763","https://openalex.org/W2120228389","https://openalex.org/W2246361942","https://openalex.org/W7133463729"],"abstract_inverted_index":{"R\u00e9sum\u00e9":[0],"Cet":[1],"article":[2],"consiste":[3],"\u00e0":[4,144,196],"utiliser":[5],"la":[6,16,35,137,167,203,216],"conception":[7],"\u00ab":[8],"penrosienne":[9],"\u00bb":[10],"de":[11,15,22,29,39,41,53,60,62,66,68,74,87,97,108,136,139,147,166,179,202],"l\u2019apprentissage":[12],"organisationnel":[13,26],"et":[14,27,56,95,175,201],"connaissance":[17],"pour":[18,142],"ouvrir":[19],"des":[20,37,45,51,106,121,123,128,199,218],"pistes":[21],"recherche":[23],"en":[24,186,211],"contr\u00f4le":[25,28,40,67],"gestion.":[30],"L\u2019id\u00e9e":[31],"principale":[32],"r\u00e9side":[33],"dans":[34],"compr\u00e9hension":[36,178],"syst\u00e8mes":[38],"gestion":[42,69,140,217],"non":[43],"comme":[44,50],"outils":[46,78],"objectifs":[47],"mais":[48,80,162],"davantage":[49],"technologies":[52],"nature":[54],"cognitive":[55],"sociale.":[57],"Le":[58],"probl\u00e8me":[59],"l\u2019\u00e9laboration":[61],"m\u00e9thodes":[63,129],"plus":[64,194],"perfectionn\u00e9es":[65],"ne":[70],"rel\u00e8ve":[71],"pas":[72],"uniquement":[73],"techniciens":[75],"ma\u00eetrisant":[76],"les":[77,85,92,134,160,164,206],"comptables,":[79,130],"aussi":[81,163],"d\u2019une":[82,209],"interaction":[83],"avec":[84,115],"acteurs":[86,107],"l\u2019entreprise":[88,109,148],"directement":[89],"concern\u00e9s":[90],"par":[91],"processus":[93,118],"d\u2019appropriation,":[94],"d\u2019\u00e9volution":[96],"ces":[98],"m\u00e9thodes.":[99],"Cette":[100],"approche":[101,132,146],"requiert":[102],"un":[103],"effort":[104],"d\u2019autonomisation":[105],"sans":[110],"que":[111],"celui-ci":[112],"soit":[113],"incompatible":[114],"l\u2019existence":[116],"d\u2019un":[117],"d\u2019orientation":[119],"entrepreneuriale":[120],"comportements":[122],"\u00e9quipes":[124],"manag\u00e9riales.":[125],"Au":[126],"niveau":[127],"cette":[131],"souligne":[133,159],"insuffisances":[135],"comptabilit\u00e9":[138],"traditionnelle,":[141],"r\u00e9pondre":[143],"une":[145,151,177],"fond\u00e9e":[149],"sur":[150,215],"orientation":[152],"penrosienne.":[153],"Dans":[154],"ce":[155],"contexte,":[156],"notre":[157],"contribution":[158],"avanc\u00e9es,":[161],"limites":[165],"m\u00e9thode":[168],"ABC":[169],"(":[170,181],"Activity":[171,182],"Based":[172,183],"Costing":[173],")":[174,185],"propose":[176],"l\u2019ABM":[180],"Management":[184],"sa":[187],"qualit\u00e9":[188],"d\u2019approche":[189],"manag\u00e9riale.":[190],"L\u2019ABM":[191],"semble":[192],"ainsi":[193],"apte":[195],"tenir":[197],"compte":[198],"combinaisons":[200],"coordination":[204],"entre":[205],"diff\u00e9rentes":[207],"activit\u00e9s":[208],"organisation,":[210],"mettant":[212],"notamment":[213],"l\u2019accent":[214],"processus.":[219]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}
