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Une voie de compréhension du contrôle de gestion dans les organisations non marchandes : la métaphore de l'iceberg

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  • 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])

Abstract

A way of comprehension of management control: the Iceberg metaphor Management control is a system of management characterized by a visible, formalized dimension - expressed through techniques, through procedures and through tools - and a more hidden, informal dimension, relative to the controls of the behavior and including, therefore, human and managerial aspects. We propose here a representation which articulates phases of adoption, adaptation and appropriation.

Suggested Citation

  • Stéphanie Chatelain-Ponroy, 2010. "Une voie de compréhension du contrôle de gestion dans les organisations non marchandes : la métaphore de l'iceberg," Post-Print halshs-00556868, HAL.
    • Handle: RePEc:hal:journl:halshs-00556868
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00556868
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    References listed on IDEAS

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    Cited by:

    1. Boniface Bampoky, 2018. "How to improve the management of the Senegalese public sector companies' performance? [Comment améliorer le pilotage de la performance des entreprises du secteur public sénégalais ?]," Post-Print hal-01907807, HAL.
    2. Sonia Adam-Ledunois & Romuald Mansuy, 2018. "Le diagnostic territorial partagé ou les promesses d’un outil de gestion publique à visée collaborative," Post-Print hal-01880968, HAL.
    3. Sonia Adam-Ledunois & Romuald Mansuy & Sébastien Damart, 2016. "An innovative tool for territorial shared diagnosis on poverty and social inclusion: a support for cooperation?," Post-Print hal-01418698, HAL.
    4. Sonia Adam-Ledunois & Romuald Mansuy & Sébastien Damart, 2016. "An innovative tool for territorial shared diagnosis on poverty and social inclusion: a support for cooperation?," Post-Print hal-01445696, HAL.

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