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Nouveaux Reperes Et Nouveaux Espaces Du Controle De Gestion : Le Cas Des Activites De Service

Author

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  • François Meyssonnier

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Management control cannot be understood any more only in its traditional financial dimension. A new refunded and enlarged approach, which includes control mechanisms that guarantee the implementation of the company business model at the level of business processes, is necessary. A presentation of this new approach is made in the case of service activities.

Suggested Citation

  • François Meyssonnier, 2013. "Nouveaux Reperes Et Nouveaux Espaces Du Controle De Gestion : Le Cas Des Activites De Service," Post-Print hal-00991905, HAL.
    • Handle: RePEc:hal:journl:hal-00991905
    Note: View the original document on HAL open archive server: https://hal.science/hal-00991905
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    References listed on IDEAS

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    1. L. Plé & J. Angot & X. Lecocq, 2009. "Customer-Integrated Business Models: A Theoretical Framework," Post-Print halshs-00485381, HAL.
    2. François Meyssonnier, 2012. "Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation," ACCRA, Association francophone de comptabilité, vol. 18(2), pages 73-97.
    3. François Meyssonnier & Caroline Tahar, 2011. "Le contrôle des temps et des délais dans les services communaux," Post-Print hal-00650556, HAL.
    4. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    5. François Meyssonnier, 2012. "Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation," Working Papers hal-00694326, HAL.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. François Meyssonnier & Myriam Mincheneau, 2014. "Le contrôle de gestion des clubs de football professionnel," Post-Print hal-01899805, HAL.

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