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Dive into the research topics where Philippe Zarlowski is active.

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Featured researches published by Philippe Zarlowski.


Archive | 2014

Management Control Research and the Management of Uncertainty: Rethinking Knowledge in Management

Olivier Saulpic; Philippe Zarlowski

The role of managers in organizations has long been construed as that of decision-making under conditions of limited rationality and uncertainty (Simon & March, 1958; Cyert & March, 1963). For instance, decision- makers can only access a limited set of alternative solutions to the problem at hand, or might discover their preferences between competing alternatives through the decision-making process itself. The uncertainty about both the future conditions of the environment and the possible outcomes of ambiguous decisions would reinforce the consequences of limited rationality. In an organizational context of uncertainty and ambiguity, management control researchers have underlined how management control systems might play an enabling role for managers through enhanced monitoring and learning about organizational performance (Burchell et al., 1980; Ferreira & Otley, 2009). The divide between practice and research, or the lack of relevance of research for practice, has been documented and commented on by several prominent researchers in our field of management control (see for instance, Baldvinsdottir et al., 2010; Hopwood 2007, 2008, 2009; Otley, 2001; Scapens, 2008; van Helden & Northcott, 2010) or in the field of management studies (e.g. Miller et al., 2009; Van de Ven & Johnson, 2006). However, little has been said about how management control research might facilitate the management of uncertainty in organizational contexts and enhance the enabling properties of management control systems.


Archive | 2018

Amendments to Reporting of QI Interventions: Insights from the Concept of Affordances

Emilie Berard; Jean-Louis Denis; Olivier Saulpic; Philippe Zarlowski

Quality Improvement (QI) interventions are used extensively to solve problems associated with the quality, effectiveness and efficiency of healthcare. However, outcome assessments show strong variations in the success of a given QI initiative across organizational settings. Therefore, a growing body of research focuses on the interplay between interventions and their context of implementation. This chapter builds on the healthcare and organization literature to illustrate, through the concept of affordances, the complex dynamics that accompany the introduction of technological innovations in organizational settings. Insights to complement existing healthcare models for the systematic analysis of QI interventions, such as MUSIQ and SQUIRE, are proposed. In particular, greater attention to the implications of intervention design for the enabling and constraining properties of QI technologies is suggested in order to improve the reporting of QI implementation.


Archive | 2006

Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective

Annick Ancelin-Bourguignon; Olivier Saulpic; Philippe Zarlowski


Revue d'économie financière | 2001

Quel scénario pour le gouvernement d’entreprise ? Une hypothèse de double convergence

Dominique Plihon; Jean-Pierre Ponssard; Philippe Zarlowski


Post-Print | 2007

Le design de la recherche

Isabelle Royer; Philippe Zarlowski


Revue française de gestion | 2003

Relations investisseurs et contrôle des marchés financiers

Nicolas Mottis; Philippe Zarlowski


Sociologie Du Travail | 2005

Entreprises et gouvernance en France : perspectives historiques et évolutions récentes

Marie-Laure Djelic; Philippe Zarlowski


Journal of Accounting & Organizational Change | 2013

Subjectivities and micro‐processes of change in accounting practices: a case study

Annick Ancelin-Bourguignon; Olivier Saulpic; Philippe Zarlowski


Journal de gestion et d'économie médicales | 2012

L'introduction de comptes de résultats de pôles dans un hôpital public : analyses et propositions à partir d'une étude de cas

François Crémieux; Olivier Saulpic; Philippe Zarlowski


Comptabilité - Contrôle - Audit | 2003

La diffusion de la valeur actionnariale en France : une lecture néo-institutionnaliste

Ingmar Gehrke; Philippe Zarlowski

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Bernard Pras

Paris Dauphine University

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