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Gouvernance d'entreprise et gestion du résultat. Les contrôleurs de gestion de l'autre côté du miroir

Author

Listed:
  • Caroline Lambert

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

  • Samuel Sponem

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

Abstract

La gestion du résultat a été largement étudiée par la théorie positive de la comptabilité. Nous nous démarquons de cette théorie pour proposer une autre approche théorique et méthodologique de ce phénomène. Cet article propose une analyse compréhensive des pratiques de gestion du résultat par les contrôleurs de gestion. L'interview de 32 contrôleurs de gestion nous incite à penser que la diffusion des standards anglo-saxons de gouvernance est pour une large part à l'origine de la généralisation de ces comportements. La gestion du résultat est utilisée par les contrôleurs de gestion comme un instrument de légitimation dans l'organisation et/ou comme un moyen permettant de donner des marges de manœuvre aux managers face aux attentes des marchés financiers.

Suggested Citation

  • Caroline Lambert & Samuel Sponem, 2003. "Gouvernance d'entreprise et gestion du résultat. Les contrôleurs de gestion de l'autre côté du miroir," Post-Print halshs-00170211, HAL.
    • Handle: RePEc:hal:journl:halshs-00170211
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00170211
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    References listed on IDEAS

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