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Structures innovantes et contrôle de gestion

Author

Listed:
  • Jean-Claude Castagnos

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • M. Leberre

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le lien entre les structures d'organisation et le contrôle de gestion (ainsi que l'audit social) est largement assuré par la recherche opérationnelle (RO) et les systèmes d'information et de décision (SID). En effet, ces instruments interfèrent sur le choix des méthodes de coordination et préfigurent les capacités innovatrices réclamées par les parties prenantes afin de créer de la valeur. L'objectif d'optimisation et la quête de neutralité des instruments de gestion se heurtent aux hommes et à leurs contradictions. Les structures réticulaires, de nature complexe, modifient les comportements et suscitent des réactions d'adhésion des individus. Ainsi s'avère-t-il possible de réintroduire du sens dans le management des organisations.

Suggested Citation

  • Jean-Claude Castagnos & M. Leberre, 2007. "Structures innovantes et contrôle de gestion," Post-Print halshs-00153688, HAL.
    • Handle: RePEc:hal:journl:halshs-00153688
    as

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