IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01900593.html
   My bibliography  Save this paper

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01900593/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Wayne Irava & Ken Moores, 2010. "Resources supporting entrepreneurial orientation in multigenerational family firms," International Journal of Entrepreneurial Venturing, Inderscience Enterprises Ltd, vol. 2(3/4), pages 222-245.
    2. Dennis A. Gioia & Kumar Chittipeddi, 1991. "Sensemaking and sensegiving in strategic change initiation," Strategic Management Journal, Wiley Blackwell, vol. 12(6), pages 433-448, September.
    3. repec:dau:papers:123456789/13704 is not listed on IDEAS
    4. A. Desreumaux, 2015. "L'entreprise, son projet, sa gouvernance : éléments d'une vision partenariale," Post-Print hal-01772519, HAL.
    5. Nicolas Berland & Marie Redon, 2015. "Qui Sont Les Daf, Ces Acteurs De La Financiarisation ?," Post-Print hal-01188212, HAL.
    6. Sophie Mignon, 2000. "La pérennité des entreprises familiales:un modèle alternatif à la création de valeur pour l'actionnaire?," Revue Finance Contrôle Stratégie, revues.org, vol. 3(1), pages 169-196, March.
    7. Thierry Nobre, 2001. "Le contrôleur de gestion de la PME," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 7(1), pages 129-146.
    8. Rodolphe Durand & Jean-Luc Arrègle & Philippe Very, 2004. "Origines du capital social et avantages concurrentiels des firmes familiales," Post-Print hal-00699291, HAL.
    9. Habbershon, Timothy G. & Williams, Mary & MacMillan, Ian C., 2003. "A unified systems perspective of family firm performance," Journal of Business Venturing, Elsevier, vol. 18(4), pages 451-465, July.
    10. Jean-Pierre Bréchet & Gérard Charreaux & Bernard Montmorillon & Alain Desreumaux, 2015. "L' entreprise, son projet, sa gouvernance : éléments d'une vision partenariale," Post-Print halshs-01288094, HAL.
    11. Sihem Ben Mahmoud-Jouini & Sophie Mignon, 2009. "Entrepreneuriat familial et stratégies de pérennité. Contribution au concept d'innovation prudentielle," Post-Print hal-00655661, HAL.
    12. Thierry Nobre, 2001. "Méthodes et outils du contrôle de gestion dans les PME," Revue Finance Contrôle Stratégie, revues.org, vol. 4(2), pages 119-148, March.
    13. Laetitia Legalais & Jérémy Morales, 2014. "Interfaces, Narrations Et Legitimations De La Financiarisation," Post-Print hal-01899119, HAL.
    14. Caroline Lambert & Samuel Sponem, 2009. "La fonction contrôle de gestion : proposition d'une typologie," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 15(2), pages 113-144.
    15. Maurice Gosselin & Pierre Mevellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 87-109.
    16. James J. Chrisman & Jess H. Chua & Lloyd Steier, 2005. "Sources and Consequences of Distinctive Familiness: An Introduction," Entrepreneurship Theory and Practice, , vol. 29(3), pages 237-247, May.
    17. Caroline Virginie Lambert & Eric Pezet, 2006. "Discipliner et agir sur soi La double vie du contrôleur de gestion," Post-Print halshs-00558063, HAL.
    18. Caroline Lambert & Samuel Sponem, 2009. "La fonction contrôle de gestion : proposition d'une typologie," Post-Print halshs-00465673, HAL.
    19. James J. Chrisman & Jess H. Chua & Pramodita Sharma, 2005. "Trends and Directions in the Development of a Strategic Management Theory of the Family Firm," Entrepreneurship Theory and Practice, , vol. 29(5), pages 555-575, September.
    20. Henri Bouquin & Michel Fiol, 2007. "Le contrôle de gestion : repères perdus, espaces à retrouver," Post-Print halshs-00158773, HAL.
    21. Nicolas Antheaume & Paulette Robic & Dominique Barbelivien, 2013. "French family business and longevity: Have they been conducting sustainable development policies before it became a fashion?," Business History, Taylor & Francis Journals, vol. 55(6), pages 942-962, September.
    22. repec:dau:papers:123456789/12464 is not listed on IDEAS
    23. repec:dau:papers:123456789/2467 is not listed on IDEAS
    24. Maurice Gosselin & Pierre Mevellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 87-109.
    25. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," Post-Print halshs-00582782, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dominique Barbelivien, 2016. "Le contrôle de gestion des entreprises familiales : un contrôle non-financiarisé ?," Working Papers hal-01295044, HAL.
    2. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Post-Print hal-01901076, HAL.
    3. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Working Papers hal-01295039, HAL.
    4. Dominique Barbelivien, 2014. "La Structuration Du Systeme De Pilotage De La Performance Au Sein D’Une Eti La Differencie-T-Elle De La Pme ? Le Cas D’Une Eti Familiale Du Grand Ouest," Post-Print hal-01899733, HAL.
    5. Gautier Gond & Jérôme Méric, 2016. "L'émergence d'un contrôle de gestion sociale : d'une opportunité de gouvernance à un risque de gouvernance," Post-Print hal-01901095, HAL.
    6. Dominique Barbelivien, 2015. "L’Emergence Du Controle De Gestion En Pmi/Eti En Croissance : Une Etude De Cas Exploratoire," Post-Print hal-01188169, HAL.
    7. Jean-Noël Chauvey & Gérald Naro, 2004. "Les apports de l’ABC à l’analyse stratégique:les enseignements d’une recherche-intervention," Revue Finance Contrôle Stratégie, revues.org, vol. 7(3), pages 63-89, September.
    8. Dawson, Alexandra & Mussolino, Donata, 2014. "Exploring what makes family firms different: Discrete or overlapping constructs in the literature?," Journal of Family Business Strategy, Elsevier, vol. 5(2), pages 169-183.
    9. Lloyd P. Steier & Jess H. Chua & James J. Chrisman, 2009. "Embeddedness Perspectives of Economic Action within Family Firms," Entrepreneurship Theory and Practice, , vol. 33(6), pages 1157-1167, November.
    10. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    11. Paulette Robic & Dominique Barbelivien & Nicolas Antheaume, 2015. "Comment cultiver une ressource ? Outils de gestion et culture du familiness," Working Papers hal-01180952, HAL.
    12. Asma Fattoum-Guedri & Zied Guedri & Frédéric Delmar, 2018. "Multiple Blockholder Structures and Family Firm Performance," Entrepreneurship Theory and Practice, , vol. 42(2), pages 231-251, March.
    13. Irava, Wayne J. & Moores, Ken, 2010. "Clarifying the strategic advantage of familiness: Unbundling its dimensions and highlighting its paradoxes," Journal of Family Business Strategy, Elsevier, vol. 1(3), pages 131-144, September.
    14. repec:dau:papers:123456789/1486 is not listed on IDEAS
    15. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
    16. Barbara Iannone, 2019. "Il controllo strategico nelle imprese familiari del settore vitivinicolo. Elaborazione di una proposta," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 45-72.
    17. Allison W. Pearson & Jon C. Carr & John C. Shaw, 2008. "Toward a Theory of Familiness: A Social Capital Perspective," Entrepreneurship Theory and Practice, , vol. 32(6), pages 949-969, November.
    18. Luis Araya-Castillo & Felipe Hernández-Perlines & Hugo Moraga & Antonio Ariza-Montes, 2021. "Scientometric Analysis of Research on Socioemotional Wealth," Sustainability, MDPI, vol. 13(7), pages 1-26, March.
    19. Zellweger, Thomas & Sieger, Philipp & Halter, Frank, 2011. "Should I stay or should I go? Career choice intentions of students with family business background," Journal of Business Venturing, Elsevier, vol. 26(5), pages 521-536, September.
    20. Nicolas Classen & Martin Carree & Anita Gils & Bettina Peters, 2014. "Innovation in family and non-family SMEs: an exploratory analysis," Small Business Economics, Springer, vol. 42(3), pages 595-609, March.
    21. Bövers, Jana & Hoon, Christina, 2021. "Surviving disruptive change: The role of history in aligning strategy and identity in family businesses," Journal of Family Business Strategy, Elsevier, vol. 12(4).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01900593. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.