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Evolutions et permanence du contrôle de gestion

Author

Listed:
  • Stéphanie Chatelain-Ponroy

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM])

  • Samuel Sponem

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

Balanced Scorecard, Economic Value Added, Activity Based Costing, Activity Based Budgeting, Beyond Budgeting... Depuis vingt ans, de nouveaux outils de contrôle de gestions apparaissent régulièrement. Leurs promoteurs, consultants et / ou professeurs dans de grandes Business Schools, les présentent comme des révolutions managériales qui devraient bouleverser une méthode de management dont on a l'habitude de dire qu'elle est née dans de grandes entreprises américaines au cours des années 20 et qu'elle a été théorisée dans les années 60 par R.N. Anthony, professeur à la Harvard Business School . Qu'apportent de nouveau ces outils de contrôle de gestion ? Changent-ils fondamentalement le processus de contrôle de gestion ?

Suggested Citation

  • Stéphanie Chatelain-Ponroy & Samuel Sponem, 2007. "Evolutions et permanence du contrôle de gestion," Post-Print halshs-00196547, HAL.
    • Handle: RePEc:hal:journl:halshs-00196547
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00196547
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    File URL: https://shs.hal.science/halshs-00196547/document
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    Cited by:

    1. Dominique Barbelivien, 2014. "La Structuration Du Systeme De Pilotage De La Performance Au Sein D’Une Eti La Differencie-T-Elle De La Pme ? Le Cas D’Une Eti Familiale Du Grand Ouest," Post-Print hal-01899733, HAL.

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