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Pour une meilleure participation des managers au contrôle de gestion

Author

Listed:
  • Armelle Godener
  • Marianela Fornerino

Abstract

Through a survey, the authors show that the opinions of managers on management control (i.e. their attitude) influence their degree of participation in the management control process, by enhancing the transmission of information or the use of management control output. They also show that this attitude is significantly more favorable when controllers use specific techniques of interpersonal oral communication.

Suggested Citation

  • Armelle Godener & Marianela Fornerino, 2005. "Pour une meilleure participation des managers au contrôle de gestion," ACCRA, Association francophone de comptabilité, vol. 11(1), pages 121-140.
    • Handle: RePEc:cai:accafc:cca_111_0121
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    Citations

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    Cited by:

    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Armelle Godener & Marianela Fornerino & Daniel Ray, 2008. "La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale," Grenoble Ecole de Management (Post-Print) halshs-00525349, HAL.
    3. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    4. 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.
    5. Benjamin Dreveton & Evelyne Lande & Marine Portal, 2011. "L'instrumentation des activités publiques. Le cas d'une université," Post-Print hal-00650424, HAL.
    6. Henri Bouquin, 2008. "Quelles perspectives pour la recherche en contrôle de gestion?," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 177-191, June.
    7. Nathalie Dubost & Eric-Alain Zoukoua, 2011. "Qu'est-ce qu'une association performante ? Apport et influence des représentations sociales dans le secteur social et médico-social," Post-Print hal-00650425, HAL.
    8. Armelle Godener & Marianela Fornerino & Daniel Ray, 2008. "La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale," Post-Print halshs-00525349, HAL.

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