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Valeur partenariale et approche intégrée du contrôle de gestion:une note

Author

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  • Gérard Charreaux

    (Université de Bourgogne - IAE/Crego)

Abstract

(VF)L’objectif de cette note est de conforter les liens entre valeur partenariale, modèle des stakeholders et contrôle de gestion intégré. Dans une première étape nous montrons, à travers la littérature stratégique, que la VP peut prétendre au statut de cadre intégrateur en permettant d’associer les leviers incitatifs et cognitifs de la création de valeur au sein d’une théorie partenariale de la firme. Dans une deuxième étape, nous cherchons à clarifier les liens entre le modèle des stakeholders et la VP, en revenant sur la question des objectifs de la firme. (VA)The purpose of this note is to strengthen the links between the stakeholder value, the stakeholder model of the firm and integrated management control. In a first step, we show, through the strategic literature, that the VP may qualify as integrative framework in considering simultaneouly incentives and cognitive levers of value creation inside a stakeholder theory of the firm. In a second step, we seek to clarify the relationship between the stakeholder model and the VP, in reexamining the issue of the objectives of the firm.

Suggested Citation

  • Gérard Charreaux, 2014. "Valeur partenariale et approche intégrée du contrôle de gestion:une note," Working Papers CREGO 1141003, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:1141003
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    contrôle de gestion intégré; valeur partenariale; levier incitatif; levier cognitif; objectifs de la firme; théorie partenariale de la firme; integrated management control; stakeholder value; incentive lever; cognitive lever; firm objectives; stakeholder theory of the firm.;
    All these keywords.

    JEL classification:

    • L29 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Other
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

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