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Le contrôle de gestion en milieu hostile

Author

Listed:
  • Ludivine Perray-Redslob

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Benoît Gérard

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Une croyance répandue dans le milieu du management voudrait que l'implantation de système de contrôle de gestion soit possible et nécessaire. Si un certain nombre de recherches a déjà mis l'accent sur les difficultés inhérentes à l'implémentation stratégique, le rôle joué par la culture de l'organisation – qu'il soit « facilitateur » ou « perturbateur » – lors de la mise en place d'un système de contrôle de gestion est encore mal connu. Ce travail cherche à apporter des éléments de compréhension sur ce phénomène. Les armées françaises semblent être un terrain pertinent pour mener à bien une telle étude. Outre leurs contrôles socio-idéologiques puissants, les armées françaises doivent aujourd'hui s'accommoder du contrôle de gestion. Sa mise en place accompagne la réforme de l'Etat dont la LOLF (Loi Organique Relative aux Lois de Finance) est un des leviers majeurs. Ce changement est accompagné par la création de cellules « pilotage, contrôle de gestion et qualité », par le recrutement d'officiers sous contrats ayant une formation initiale de contrôleurs de gestion et par la création de formations internes en contrôle de gestion. L'étude examine ces mutations et évalue l'impact que celles-ci ont sur la culture militaire. Principalement, l'analyse s'est focalisée sur la nature des interactions entre les tenants de la culture « traditionnelle » et les représentants du contrôle de gestion. Afin d'établir une proximité avec le terrain, l'examen des interactions a été fait à l'aide d'entretiens semi structurés. Deux résultats majeurs ressortent de ce travail. D'abord, les « contrôleurs de gestion » ressentent peu de reconnaissance pour leur travail, ce qui engendre chez eux de la frustration. À leurs yeux, le contrôle de gestion peine à s'imposer dans une culture qui lui est hostile. Si la fragilisation du contrôle de gestion par la culture militaire est notable, l'impact du contrôle de gestion sur la culture « traditionnelle » apparaît quant à elle surprenante. Loin d'affaiblir la culture militaire, l'implantation du contrôle de gestion donne l'occasion aux militaires d'affirmer leur « supériorité » et de (re)mettre sur le devant de la scène l'exception militaire. Ainsi, l'implantation d'un système de contrôle de gestion au sein des armées françaises semble renforcer la croyance des militaires en leur contrôle clanique. Cette étude tend donc à montrer que les tenants d'une culture propice aux contrôles socioidéologiques ne sont parfois pas enclins à accepter l'émergence d'un mode de contrôle alternatif.

Suggested Citation

  • Ludivine Perray-Redslob & Benoît Gérard, 2009. "Le contrôle de gestion en milieu hostile," Post-Print hal-04986872, HAL.
    • Handle: RePEc:hal:journl:hal-04986872
    Note: View the original document on HAL open archive server: https://hal.science/hal-04986872v1
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    References listed on IDEAS

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