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Implication des acteurs dans le processus de contrôle de gestion : influence des pratiques de communication orale des contrôleurs de gestion sur les attitudes et comportements des managers

Author

Listed:
  • Armelle Godener

    (GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management)

  • Marianela Fornerino

    (MKT - Marketing - EESC-GEM Grenoble Ecole de Management)

  • Jocelyne Deglaine

    (MC - Management et Comportement - EESC-GEM Grenoble Ecole de Management)

Abstract

Le contrôle de gestion n'a de sens que dans la mesure où les informations et les analyses qu'il fournit sont effectivement utilisées par leurs destinataires. Dans l'article proposé, les auteurs montrent au travers d'une enquête menée à titre exploratoire auprès de 118 contrôleurs de gestion français que le regard que les managers portent sur le contrôle de gestion (leur attitude envers ce processus) influence leur degré de participation à ce même processus. Ils montrent d'autre part que cette attitude est significativement plus favorable lorsque le contrôleur de gestion met en pratique certaines techniques spécifiques de communication orale. Ces résultats mettent en évidence l'importance pour le contrôleur de gestion de gérer son image, notamment en adoptant des techniques de communication ouverte et en abandonnant le recours à des techniques de recours à la force. Des implications en termes de recrutement et de formation en découlent.

Suggested Citation

  • Armelle Godener & Marianela Fornerino & Jocelyne Deglaine, 2002. "Implication des acteurs dans le processus de contrôle de gestion : influence des pratiques de communication orale des contrôleurs de gestion sur les attitudes et comportements des managers," Post-Print hal-00455184, HAL.
    • Handle: RePEc:hal:journl:hal-00455184
    Note: View the original document on HAL open archive server: http://hal.grenoble-em.com/hal-00455184
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    References listed on IDEAS

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    1. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
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    3. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
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    Cited by:

    1. Laurent Lavigne, 2020. "Management Control in Local Public Administrations in France - Typological Construction and Organizational Determinants - the Case of Large Intermunicipalities," Public Organization Review, Springer, vol. 20(3), pages 563-583, September.

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