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Management Accounting Tools and Board Socialization : a cooperative bank's case studie
[La mobilisation des outils de contrôle de gestion et la socialisation des administrateurs : le cas d'une banque coopérative]

Author

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  • Christine Marsal

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

Abstract

L'objectif de cet article est de comprendre comment les dirigeants de banques mutualistes mobilisent les administrateurs élus par les sociétaires. La complexité de l'environnement, les nouvelles contraintes réglementaires sont de nature à diminuer les spécificités organisationnelles de ces établissements et menacent la cohésion entre élus et dirigeants. Nous montrons que les dispositifs mis en place autour des outils de contrôle de gestion, réduisent les biais cognitifs entre dirigeants et élus, et génèrent de l'apprentissage organisationnel au sens de Nonaka et Takeuchi (1995) ce qui conduit à une véritable socialisation des administrateurs. Abstract The aim of the article is to understand how executives managers (like CEO) mobilize members of the board, who are representatives of customers. Managers need to have representatives' agreement and their good understanding of what's occur in the banking sector. We show that, devices settled around management accounting tools decrease cognitive conflicts between managers and board's members, and create organizational learning. are theoric framework used to lead the case study. Resumen El objetivo de este artículo es comprender cómo los dirigentes de bancos mutualistas movilizan a los administradores elegidos. La complejidad del medio ambiente, las nuevas limitaciones reglamentarias disminuyan las especificidades organizativas de estos establecimientos y amenazan la cohesión entra elegidos y dirigentes. Mostramos que los dispositivos colocados alrededor de los instrumentos de control de gestión,, generan del aprendizaje organizativo (Nonaka y Takeuchi,1995) lo que conduce a una socialización de los administradores.

Suggested Citation

  • Christine Marsal, 2017. "Management Accounting Tools and Board Socialization : a cooperative bank's case studie [La mobilisation des outils de contrôle de gestion et la socialisation des administrateurs : le cas d'une banq," Post-Print hal-01980746, HAL.
    • Handle: RePEc:hal:journl:hal-01980746
    DOI: 10.3917/resg.116.0077
    Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-01980746
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    File URL: https://hal.umontpellier.fr/hal-01980746/document
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    References listed on IDEAS

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    1. Jean-Robert Alcaras & Jean-Noël Ory & Nathalie Dompnier & François Rousseau & Mireille Jaeger & Emmanuelle Gurtner & Laurent Ducau, 2008. "La gouvernance partenariale des Banques coopératives françaises," Working Papers hal-00501816, HAL.
    2. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    3. Gérard Charreaux, 2011. "Conseil d‘administration et gouvernance:une réflexion à partir du modèle des leviers de pilotage de Simons," Working Papers CREGO 1110503, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    4. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    5. Nadine Richez-Battesti & Patrick Gianfaldoni & Jean-Robert Alcaras, 2008. "La gouvernance partenariale des banques coopératives françaises : proximité et conventions," Post-Print halshs-00458618, HAL.
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