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Automatisation des tableaux de bord et cohérence des comportements

Author

Listed:
  • Denis Travaillé

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

  • Christine Marsal

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article a pour objet de s'interroger sur les rapports entre l'automatisation des tableaux de bord et la cohérence des comportements. Il ressort de l'étude de deux cas, celui d'une entreprise industrielle et celui d'une banque, que l'augmentation de la formalisation ne crée pas davantage de rigidité mais produit au contraire plus de dynamique ou de continuité et de permanence. Cependant, les résultats montrent aussi la limite d'une gestion automatique de la cohérence dans la mesure où la production des informations nécessaires à l'adaptation à long terme de la firme semble difficilement automatisable.

Suggested Citation

  • Denis Travaillé & Christine Marsal, 2007. "Automatisation des tableaux de bord et cohérence des comportements," Post-Print halshs-00534794, HAL.
    • Handle: RePEc:hal:journl:halshs-00534794
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00534794
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    File URL: https://shs.hal.science/halshs-00534794/document
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    References listed on IDEAS

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    Cited by:

    1. Aziz El Atiki El Guennouni & Khalid Chafik, 2015. "L'impact de l'intégration des ERP sur la fonction contrôle de gestion : transformation ou stabilité ? Essai d'élaboration d'un cadre conceptuel de recherche," Post-Print hal-03380217, HAL.

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