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Le contrôle de gestion des entreprises familiales : un contrôle non-financiarisé ?

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  • Dominique Barbelivien

    (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

We examine the described trend to the financialization of the function of management control resting on the case of a family medium-sized company. We notice that the management control in the studied case corresponds to a rationalization of the operational decisions and we develop the reasons which can explain the obstinacy of a very operational management control. The context of family business in which there is confusion of the roles of owner and operational manager as well as the values carried by the family companies are at the source of this non-financialization of the management control.

Suggested Citation

  • Dominique Barbelivien, 2016. "Le contrôle de gestion des entreprises familiales : un contrôle non-financiarisé ?," Post-Print hal-01900593, HAL.
    • Handle: RePEc:hal:journl:hal-01900593
    Note: View the original document on HAL open archive server: https://hal.science/hal-01900593
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