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Le pilotage par la valeur de la performance organisationnelle : Exemple d'application à un cabinet d'Expertise-comptable

Author

Listed:
  • Michel Pendaries

    (Euromed Marseille - École de management - Association Euromed Management - Marseille)

  • Stéphane Pendaries

    (Euromed Marseille - École de management - Association Euromed Management - Marseille)

Abstract

The management control of the organizational performance of an audit and chartered accounting company is still a major preoccupation of the French chartered accountants association. Some professional associations recommend a value based approach concerning as well the internal organization management as the relationship with clients. Faced with the limits of the methods based on a logic of cost, we propose a new method of management control of an audit and chartered accounting organization, based on a logic of value.

Suggested Citation

  • Michel Pendaries & Stéphane Pendaries, 2012. "Le pilotage par la valeur de la performance organisationnelle : Exemple d'application à un cabinet d'Expertise-comptable," Post-Print hal-00690941, HAL.
    • Handle: RePEc:hal:journl:hal-00690941
    Note: View the original document on HAL open archive server: https://hal.science/hal-00690941
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    References listed on IDEAS

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    1. Y. Levant & O. de La Villarmois, 2007. "Une évolution de l'ABC : le time-driven ABC," Post-Print hal-00282660, HAL.
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