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Une Analyse Des Finalités Des Systèmes De Contrôle

Author

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  • Olivier de La Villarmois

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

  • Hubert Tondeur

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

Abstract

Les remises en cause du modèle clasique de contrôle de gestion conduisent Henri Bouquin à présenter les missions du contrôleur de gestion de manière tridimensionnelle (modèle AMI). L'objet de ce papier est de confronter ce modèle aux pratiques des contrôleurs de gestion. Une analyse factorielle confirmatoire réalisée à partir de 135 questionnaires permettra de valider cette représentation du contrôle de gestion.

Suggested Citation

  • Olivier de La Villarmois & Hubert Tondeur, 1999. "Une Analyse Des Finalités Des Systèmes De Contrôle," Post-Print halshs-00587790, HAL.
    • Handle: RePEc:hal:journl:halshs-00587790
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587790
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/654 is not listed on IDEAS
    2. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    3. Armstrong, J. Scott & Overton, Terry S., 1977. "Estimating Nonresponse Bias in Mail Surveys," MPRA Paper 81694, University Library of Munich, Germany.
    4. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
    5. Button, Scott B. & Mathieu, John E. & Zajac, Dennis M., 1996. "Goal Orientation in Organizational Research: A Conceptual and Empirical Foundation," Organizational Behavior and Human Decision Processes, Elsevier, vol. 67(1), pages 26-48, July.
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    Cited by:

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    2. Yoann Queyroi & David Carassus, 2021. "Analysis of the evolution of local management tools from a paradigm of control to that of steering: application to real estate management [Analyse de l'évolution des outils de la gestion locale d'u," Post-Print hal-03523814, HAL.

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