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Les systèmes d’information de pilotage,les tableaux de bord

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Author Info
Christine Marsal () (Université de Bourgogne)
Denis Travaillé (Université de Montpellier 2)

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Abstract

Quel rôle joue le système d’information dans le pilotage par les tableaux de bord ? Pour répondre à cette question, l’article montre d’abord que , tant les développements récents dans la littérature en systèmes d’information avec les EIS, que ceux en contrôle de gestion, justifient le rôle crucial joué aujourd’hui par le système d’information dans la construction et l’utilisation de tableaux de bord performants. Il décrit ensuite les nouvelles offres décisionnelles dites de « business intelligence » en montrant leurs apports et leurs limites pour un système de tableaux de bord efficace dans un contexte de compétitivité accrue. L’article est illustré par le cas de l’entreprise industrielle et celui de la banque.

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File URL: http://www.u-bourgogne.fr/LEG/WP/1060901.pdf
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Publisher Info
Paper provided by Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance) in its series Working Papers FARGO with number 1060901.

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Length: 16 pages
Date of creation: Sep 2006
Date of revision:
Handle: RePEc:dij:wpfarg:1060901

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Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
Phone: +33(0)380395435
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Postal: Gérard Charreaux, Fargo-Latec, Université de Bourgogne 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

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Related research
Keywords: Aide à la décision; Business Intelligence; E.I.S.; indicateurs; pilotage opérationnel; pilotage stratégique; tableau de bord.;

Find related papers by JEL classification:
M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General

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