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Le triomphe du directeur financier:conceptions du contrôle et accession au pouvoir du directeur financier dans les entreprises américaines

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  • Dick Zorn

    (Princeton University)

Abstract

(VF)Cet article aborde un point-clé de la nouvelle conception financière du contrôle lié au rôle croissant des marchés:l'accession au pouvoir du directeur financier. Selon la perspective institutionnaliste, les grandes entreprises cotées connaissent les mêmes changements de structure en fonction de la norme en vigueur à une époque donnée. Trois étapes de la propagation du modèle du directeur financier ont été identifiées dans les entreprises américaines. Une réflexion sur la relation entre la réussite du directeur financier et la récente série de scandales comptables qui a frappé les entreprises américaines conclut l'article. (VA)This article deals with the institutionalization of Chief Financial Officers (CFO). The paper examines the intersection of economic, strategic and institutional forces that gave rise to the gradual dominance of the finance view in corporations. In particular, the spread of the CFO prescription marks an important organizational cornerstone for the rise of the core competency model, thus linking firm internal structural change with trends in corporate governance affecting the economy as a whole.

Suggested Citation

  • Dick Zorn, 2003. "Le triomphe du directeur financier:conceptions du contrôle et accession au pouvoir du directeur financier dans les entreprises américaines," Revue Finance Contrôle Stratégie, revues.org, vol. 6(4), pages 155-183, December.
    • Handle: RePEc:dij:revfcs:v:6:y:2003:i:q4:p:155-183
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    References listed on IDEAS

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    4. Benjamin M. Friedman, 1985. "Corporate Capital Structures in the United States," NBER Books, National Bureau of Economic Research, Inc, number frie85-1, July.
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    More about this item

    Keywords

    directeur financier; contrôle financier; théorie institutionnaliste; chief financial officer; financial control; institutionalist theory.;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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