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Conception D'Un Outil De Mesure De La Performance : Divergences Entre Controleurs De Gestion Et Managers. Cas D'Un Groupe Industriel Français

Author

Listed:
  • Walid Cheffi

    (College of business administration - University of Dubaï)

  • Adel Beldi

    (ESC - Ecole Supérieure de Commerce Chambéry Savoie)

Abstract

Le tableau de bord est l'un des outils les plus utilisés pour l'évaluation des performances au sein des entreprises françaises. Toutefois, sa conception, par les contrôleurs de gestion, pose souvent des difficultés en termes de choix des indicateurs et de réponse aux attentes et besoins de ses différents utilisateurs. L'objectif de cette recherche est d'analyser la démarche de conception d'un nouveau tableau de bord de la direction générale par les contrôleurs de gestion du siège et les réactions des managers opérationnels en termes d'utilisation et d'attentes. Le cas étudié concerne un grand groupe industriel français dans le secteur de l'automobile. Des divergences entre concepteurs et managers de cet outil semblent causer son rejet par ces derniers.

Suggested Citation

  • Walid Cheffi & Adel Beldi, 2007. "Conception D'Un Outil De Mesure De La Performance : Divergences Entre Controleurs De Gestion Et Managers. Cas D'Un Groupe Industriel Français," Post-Print halshs-00543093, HAL.
    • Handle: RePEc:hal:journl:halshs-00543093
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543093
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    References listed on IDEAS

    as
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