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Outils de contrôle de gestion, information imparfaite et ergonomie cognitive : une mise en oeuvre de la logique floue pour la représentation des projets

Abstract : Traditional cost controlling tools require “perfect” information and deal only with measurable events. But imperfection is an inherent property of management data, and it increases with the level of anticipation. Moreover, these tools do not take into account in their conception the way managers operate daily (Mintzberg, 1990), and they can increase managers’ cognitive biases. They fail to integrate a “distributed cognitive system” between the manager and the external representations. Fuzzy logic (Zadeh, 1965, 1978) allows to take into account the characteristics of information and those of the users. Lesage (1999) has shown through a laboratory experiment that the quality of decision is increased by a fuzzy logic-based cost analysis. The aim of our research is to extend Lesage’s research by testing the viability of his proposals. We seek to establish how and under which conditions they can be implemented in real cases. Our protocol is made of a dialogic between a conception of artefacts and an intervention-research with entrepreneurs in pre-venturing process. Our results show the applicability and the interest of fuzzy cost controlling tools for the economical representation of projects. A specific software is developed, which shows the technical feasibility of the adaptation of traditional tools to fuzzy logic. We also show that fuzzified forecasting tools enable the users to reveal and share mental representations of their project, to come along project maturation and to focus efforts on the project reliability more than on the project optimization.
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https://hal-normandie-univ.archives-ouvertes.fr/tel-02141851
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Submitted on : Tuesday, May 28, 2019 - 11:38:50 AM
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Jean-Christophe Frydlender. Outils de contrôle de gestion, information imparfaite et ergonomie cognitive : une mise en oeuvre de la logique floue pour la représentation des projets. Gestion et management. Université de Caen (France), 2005. Français. ⟨tel-02141851⟩

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