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Conseil d‘administration et gouvernance:une réflexion à partir du modèle des leviers de pilotage de Simons

Author

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  • Gérard Charreaux

    (Université de Bourgogne, LEG (FARGO)-UMR 5118)

Abstract

En s’inspirant de la littérature relevant du champ du contrôle de gestion, en particulier du modèle des leviers de pilotage (levers of control) proposé par Simons (1995), l’objectif de cet article est de montrer quel peut être l’apport du management control pour analyser le pilotage des dirigeants assuré par le conseil d’administration – c’est-à-dire leur gouvernance. Cette dernière emprunte simultanément trois voies correspondant aux grands courants de la gouvernance, les courants disciplinaire, cognitif et comportemental.

Suggested Citation

  • Gérard Charreaux, 2011. "Conseil d‘administration et gouvernance:une réflexion à partir du modèle des leviers de pilotage de Simons," Working Papers CREGO 1110503, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:1110503
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    References listed on IDEAS

    as
    1. Gérard Charreaux & Philippe Desbrières, 1998. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 57-88, June.
    2. Pugliese, A. & Bezemer, P.J. & Zattoni, A. & Huse, M. & van den Bosch, F.A.J. & Volberda, H.W., 2009. "Boards of Directors’ Contribution to Strategy: A Literature Review and Research Agenda," ERIM Report Series Research in Management ERS-2009-013-STR, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    3. Gérard Charreaux & Peter Wirtz, 2006. "Gouvernance des entreprises," Post-Print hal-00384939, HAL.
    4. Steven G. Medema & Warren J. Samuels (ed.), 1996. "Foundations of Research in Economics: How do Economists do Economics?," Books, Edward Elgar Publishing, number 899.
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    Cited by:

    1. Christine Marsal, 2015. "Professionalisation Des Administrateurs Et Fonctionnement Des Comites Issus Du Conseil D'Administration: Le Cas D'Une Banque Cooperative," Post-Print hal-01188787, HAL.
    2. Christine Marsal, 2017. "Management Accounting Tools and Board Socialization : a cooperative bank's case studie [La mobilisation des outils de contrôle de gestion et la socialisation des administrateurs : le cas d'une banq," Post-Print hal-01980746, HAL.

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    More about this item

    Keywords

    modèle des leviers de pilotage de Simons; gouvernance disciplinaire; gouvernance cognitive; gouvernance comportementale;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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