Le rôle des contrôleurs de gestion dans l'apprentissage organisationnel : une analyse de la phase de suivi des réalisations

This article analyses the way in which management control ? and more specifically the phase concerning the monitoring of the control process being carried out ? can contribute to organisationnal learning. After having outlined the limits of the « traditional » or « informational » approach of learning in management control this contribution focuses on Nonaka?s and Takeuchi?s model of knowledge conversion in the phase concerned with monitoring the work carried out. This model which emphasizes the importance of monitoring meetings and of management controllers role, is the basis of an empirical study carried out in 81 French industrial firms. The study shows that management controllers contribute to organisational learning by faciliting the smooth running of monitoring meetings hi so far as they explain and translat.