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Pratiques De Differenciation Des Donnees Dans Les Systemes De Contrôle De Gestion

Author

Listed:
  • Marc Bollecker

    (CESAG - Centre d'études des sciences appliquées à la gestion)

Abstract

L'intérêt croissant accordé par la littérature à la transformation des systèmes de mesure de la performance et le faible nombre d'études empiriques portant sur ce thème, nous conduisent dans cet article à analyser les pratiques de 81 entreprises industrielles du " Grand Est " français. L'analyse met en valeur dans un premier temps, une tendance à la différenciation des données exploitées à tous les niveaux organisationnels. Les implications pour la fonction de contrôleur de gestion sont alors abordées dans un deuxième temps, et plus précisément les activités de production de données non financières qui divergent sensiblement de celles réalisées dans le cadre d'un système de mesure de la performance financier.

Suggested Citation

  • Marc Bollecker, 2001. "Pratiques De Differenciation Des Donnees Dans Les Systemes De Contrôle De Gestion," Post-Print halshs-00584611, HAL.
    • Handle: RePEc:hal:journl:halshs-00584611
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584611
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    References listed on IDEAS

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    1. Yvon Pesqueux & Jack Gray, 1991. "Le tableau de bord, outil de gestion: une comparaison France - Etats-Unis," Working Papers hal-00611978, HAL.
    2. Perera, S. & Harrison, G. & Poole, M., 1997. "Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 557-572, August.
    3. Hélène Bergeron, 2000. "Les indicateurs de performance en contexte PME, quel modèle appliquer?," Post-Print halshs-00587425, HAL.
    Full references (including those not matched with items on IDEAS)

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