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            <title xml:lang="en">From Theory to Practice: How Managerial Ideas are Inscribed in Management Tools?</title>
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                <title xml:lang="en">From Theory to Practice: How Managerial Ideas are Inscribed in Management Tools?</title>
                <title xml:lang="fr">De la théorie à la pratique : comment les idées managériales sont-elles inscrites dans les outils de gestion ? </title>
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                <term xml:lang="en">Management tools; Organizational texts; Inscription</term>
                <term xml:lang="fr">Outils de gestion; Textes organisationnels ; Inscription</term>
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              <p>Management tools convey a managerial philosophy and a representation of organizational relationships. How do these are inscribed into a technical substrate, i.e. in the artifact that is supposed to bear them? By considering them as texts, this article brings to light a more concrete and situated reality of managerial thinking which is inscribed in management tools. Our approach allows understanding management tools as artifacts (local and manipulable by individuals); provides a method for managers aiming at reading and writing management tools; and offers an original pedagogical method for management tools teaching.</p>
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              <p>Les outils de gestion véhiculent une certaine philosophie de gestion et une représentation des relations organisationnelles. Comment celles-ci s’inscrivent-elles dans le substrat technique, dans l’artefact qui est censé les porter ? En les considérant comme des textes, cet article met à jour une réalité souvent oubliée de la pensée managériale, plus concrète et située : celle qui est inscrite dans les outils de gestion. La démarche d’analyse proposée permet d’appréhender les outils de gestion dans leur forme artefactuelle (locale, manipulable par les individus) ; fournit une méthode pour les managers qui souhaitent lire et écrire les outils de gestion ; et propose une pédagogie originale d’enseignement des outils de gestion.</p>
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