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Relationship between management Control and Organizational learning: An exploratory Study
[La relation contrôle de gestion -Apprentissage organisationnel : Une étude exploratoire]

Author

Listed:
  • Ouadie El Haouary

    (USMBA - Université Sidi Mohamed Ben Abdellah)

  • Abdelhamid Skouri

    (USMBA - Université Sidi Mohamed Ben Abdellah)

Abstract

Cet article traite la question de la relation du contrôle de gestion et de l'apprentissage organisationnel. La méthodologie de recherche mobilisée, basée sur une approche qualitative, est fondée sur une étude de cas de la filiale d'une multinationale industrielle. Les résultats obtenus ont d'abord montré l'exisitance d'une relation en double sens entre le contrôle de gestion et l'apprentissage organisationnel. En plus de sa mission traditionnelle de régulation, l'usage interactif du système de contrôle de gestion favorise le développement des configurations de l'apprentissage en double boucle qui permet de questionner la pertinence et la validité de la stratégie ainsi que l'efficacité du système de contrôle de gestion lui-même. Ils relèvent également que cette orientation vers l'apprentissage se manifeste aussi bien au plan de la performance de l'entreprise.

Suggested Citation

  • Ouadie El Haouary & Abdelhamid Skouri, 2019. "Relationship between management Control and Organizational learning: An exploratory Study [La relation contrôle de gestion -Apprentissage organisationnel : Une étude exploratoire]," Post-Print hal-02299846, HAL.
    • Handle: RePEc:hal:journl:hal-02299846
    Note: View the original document on HAL open archive server: https://u-bourgogne.hal.science/hal-02299846
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    References listed on IDEAS

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