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Concilier finance et management:un problème d’architecture organisationnelle

Author

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  • Gérard Charreaux

    (Université de Bourgogne)

Abstract

Cet article poursuit deux objectifs. D’une part, il vise à expliquer les perturbations apportées par la finance au management comme un problème d’incohérence de l’architecture organisationnelle. D’autre part, il propose des voies de réconciliation entre la finance et les autres fonctions du management, fondées sur une évolution de la science financière, de façon à la rapprocher des autres sciences du management, et une subordination de la finance en matière d’objectif de performance et d’approche du pilotage des entreprises.

Suggested Citation

  • Gérard Charreaux, 2009. "Concilier finance et management:un problème d’architecture organisationnelle," Working Papers CREGO 1090801, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:1090801
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    Keywords

    architecture organisationnelle; fonction financière; management; pilotage de l’entreprise; valeur actionnariale; valeur partenariale.;
    All these keywords.

    JEL classification:

    • D20 - Microeconomics - - Production and Organizations - - - General
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

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