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L'influence des systèmes relationnels d'acteurs sur les pratiques de contrôle de gestion

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  • Fabienne Oriot

Abstract

The finality of this research is to understand how local actors (controllers and operational managers) exert influence on the implementation of a management control system which they receive from head office. Starting from the standpoint of subjectivist contingency, this research is based on a comparative analysis of eight case studies conducted at the regional level of a large French bank?s distribution network.

Suggested Citation

  • Fabienne Oriot, 2004. "L'influence des systèmes relationnels d'acteurs sur les pratiques de contrôle de gestion," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 237-255.
    • Handle: RePEc:cai:accafc:cca_103_0237
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    Citations

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    Cited by:

    1. François Meyssonnier & Nadim Tarafi & Dominique Barbelivien, 2021. "Le couplage de l’évaluation des managers et du contrôle de gestion dans les systèmes globaux de pilotage de la performance," Post-Print hal-03361386, HAL.
    2. Marc Bollecker & Patricia Niglis, 2006. "La Dimension Relationnelle De La Fonction De Contrôleur De Gestion," Post-Print halshs-00548093, HAL.
    3. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "Le Comportement Socialement Responsable Des Entreprises : Une Lecture Des Travaux En Comptabilite Et Contrôle De Gestion Dans Une Perspective Neo-Institutionnaliste," Post-Print halshs-00558066, HAL.
    4. Dagou Hermann Wenceslas Dagou & Konan Anderson Seny Kan, 2016. "Inclination à adopter un outil de contrôle de gestion : le cas de la gestion par la qualité au Centre Hospitalier Universitaire de Cocody/Abidjan," Post-Print hal-01901088, HAL.

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