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Influence Des Pratiques De Communication Orale Des Controleurs De Gestion Sur Les Attitudes Et Comportements Des Managers

Author

Listed:
  • Armelle Godener

    (GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management)

  • Marianela Fornerino

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique, MKT - Marketing - EESC-GEM Grenoble Ecole de Management)

  • Jocelyne Deglaine

    (MC - Management et Comportement - EESC-GEM Grenoble Ecole de Management)

Abstract

Au travers d'une enquête, les auteurs montrent que le regard que les managers portent sur le contrôle de gestion (leur attitude envers ce processus) influence leur degré de participation à ce même processus. Ils montrent d'autre part que cette attitude est significativement plus favorable lorsque le contrôleur de gestion met en pratique certaines techniques spécifiques de communication orale.

Suggested Citation

  • Armelle Godener & Marianela Fornerino & Jocelyne Deglaine, 2003. "Influence Des Pratiques De Communication Orale Des Controleurs De Gestion Sur Les Attitudes Et Comportements Des Managers," Post-Print halshs-00582781, HAL.
    • Handle: RePEc:hal:journl:halshs-00582781
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582781
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