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La Comptabilité De Gestion : Outil D'Information Ou Dispositif De Connaissance ? La Perception Des Managers

Author

Listed:
  • Walid Cheffi

    (DRM Crefige - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

  • Adel Beldi

    (PESOR - UP11 - Université Paris-Sud - Paris 11)

Abstract

Cette communication explore les rôles de la comptabilité de gestion pour les managers. Elle repose sur l'analyse de contenu de dix-huit entretiens semi-directifs réalisés auprès de cadres dirigeants de grandes entreprises en France. Les résultats de l'analyse des données qualitatives montrent la co-présence des trois rôles de la comptabilité de gestion (outil d'information, outil de relations et dispositif de connaissance). Une évaluation quantitative de l'importance des propriétés de chaque rôle montre des différences dans leurs poids respectifs. La perception de la comptabilité de gestion en tant qu'outil d'information, plutôt que dispositif de connaissance, reste encore dominante dans les discours des managers.

Suggested Citation

  • Walid Cheffi & Adel Beldi, 2005. "La Comptabilité De Gestion : Outil D'Information Ou Dispositif De Connaissance ? La Perception Des Managers," Post-Print halshs-00581150, HAL.
    • Handle: RePEc:hal:journl:halshs-00581150
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581150
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    References listed on IDEAS

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    Cited by:

    1. Philippe Chapellier & Abdallah Mohammed & Robert Teller, 2013. "Le système d'information comptable des dirigeants de PME syriennes : complexité et contingences," Post-Print hal-02438601, HAL.
    2. Zouhour Ben Hamadi & Philippe Chapellier, 2012. "Le système de données comptables des dirigeants de PME tunisiennes : complexité et déterminants," Post-Print hal-02438770, HAL.
    3. Agnès Mazars Chapelon & Philippe Chapellier & Sophie Mignon, 2018. "The generation of management innovation in microentreprises: absorptive capacity and entrepreneur-CPA relationship," Post-Print hal-02061860, HAL.

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