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Hidden cost-performance control, an innovative managerial practice for more resilient organizations
[Le contrôle de gestion des coûts-performance cachés, une pratique managériale innovante pour des organisations plus résilientes]

Author

Listed:
  • Abdessamad Dibi

    (PRISME - Laboratoire pluridisciplinaire de recherche en ingénierie sociale et management des entreprises - UH2MC - Université Hassan II [Casablanca], UH2MC - Université Hassan II [Casablanca])

  • Hamid Amifi

    (PRISME - Laboratoire pluridisciplinaire de recherche en ingénierie sociale et management des entreprises - UH2MC - Université Hassan II [Casablanca], UH2MC - Université Hassan II [Casablanca])

Abstract

Face aux multiples chocs auxquels elles sont soumises, les organisations sont de plus en plus, appelées à renforcer leur résilience organisationnelle. Cette quête de résilience les invite d'ailleurs à relever simultanément des défis cognitif, stratégique, politique et idéologique. Dans ce papier de recherche, nous présentons les fondements théoriques du rapprochement entre le modèle du contrôle de gestion des coûts performances cachés et la recherche de la résilience organisationnelle et analysons en quoi la mise en place de ce système aiderait les organisations à être plus résilientes.

Suggested Citation

  • Abdessamad Dibi & Hamid Amifi, 2023. "Hidden cost-performance control, an innovative managerial practice for more resilient organizations [Le contrôle de gestion des coûts-performance cachés, une pratique managériale innovante pour des," Post-Print hal-04569445, HAL.
    • Handle: RePEc:hal:journl:hal-04569445
    Note: View the original document on HAL open archive server: https://hal.science/hal-04569445
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    References listed on IDEAS

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