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La relation pédagogique contrôleur de gestion – opérationnels : enjeux et déterminants

Author

Listed:
  • Xavier Durand

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

Based on an inquiry led with industrial management controllers and with foremen, this article shows in what their interactions, when they join a real step of learning and when they are encouraged by the leaders, improve the piloting of manufacturing units while strengthening the confidence which the operational grant in the service of the control. The efficiency of the production, measured by the implemented of the actions of correction, supposes the institution of an educational relation between controller and decision-makers premises, relation today which lets suspect new perspectives as for the reports which they maintain, while asserting itself as an additional control mechanism in the control by the hierarchy and by the market.

Suggested Citation

  • Xavier Durand, 2008. "La relation pédagogique contrôleur de gestion – opérationnels : enjeux et déterminants," Post-Print halshs-00522522, HAL.
    • Handle: RePEc:hal:journl:halshs-00522522
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522522
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