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Contrôle de gestion et gouvernance cognitive:le cas d’une banque mutualiste Management accounting and cognitive governance:cooperative bank case study

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  • Christine Marsal

    (Université de Bourgogne)

Abstract

(VF)La place du contrôle de gestion dans les mécanismes internes de gouvernance est encore peu étudiée. L’emploi de la grille cognitive de la gouvernance permet d’intégrer ces outils. L’étude d’une banque mutuelle montre une très forte dimension interactive de ce contrôle et une participation importante de l’ensemble des parties prenantes : dirigeants, salariés et élus.(VA)Study of management accounting in corporate governance field is poorly represented in academic research. The use of cognitive theory allows us to integrate management accounting tools in internal corporate governance mechanism. The case study in a cooperative bank shows interactive control and involvement of all stakeholders, and more particularly banks holders.

Suggested Citation

  • Christine Marsal, 2010. "Contrôle de gestion et gouvernance cognitive:le cas d’une banque mutualiste Management accounting and cognitive governance:cooperative bank case study," Working Papers CREGO 1100601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:1100601
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    References listed on IDEAS

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    More about this item

    Keywords

    gouvernance cognitive; apprentissage organisationnel; banques mutuelles; contrôle interactif; Cognitive governance; organizational learning; cooperative banks; interactive control.;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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