The social responsibility of the researcher teacher in management control ; La responsabilité sociale de l'enseignant chercheur en contrôle de gestion
This article seeks to question the managerial paradigms and dogma on which the social responsibility of the researcher teacher in management control is based. First, it shows that research into management control has progressively focused on human and social dimensions. It then highlights the societal impact of research on management control. However, a study of the examination tests of the DCG and DSCG and those of the competition for the aggregation of economics and management shows an instrumental view of the lessons learned in management control which are out of step with research into management control. These observations lead to two recommendations: firstly, to train future controllers from a pragmatic and complex perspective; secondly, to introduce critical thinking in how to address management control issues in the lessons learned. Keywords: ; International audience This article aims to question the managerial paradigms and dogmas that underlie the social responsibility of the teacher-researcher in management control. It first shows that research in management control has progressively emphasized human and social dimensions. It then highlights the societal significance of research in management control. However, a study of the DCG and DSCG examination papers and those of the Agrégation of Economy and Management, reveals an instrumental view of management control teaching that is out of step with research in management control. These observations lead to two recommendations: firstly, to develop in the education of future management controllers, a pragmatic perspective and to train them in complex thinking; secondly, to introduce critical thinking in the way management control issues are approached in the courses. ; This article seeks to question the managerial paradigms and dogma on which the social responsibility of the researcher teacher in management control is based. First, it shows that research into management control has progressively focused on human and social dimensions. It then highlights the ...