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Les interprétations différenciées des acteurs face à un système de contrôle de gestion en voie de standardisation

Author

Listed:
  • Fabienne Oriot

    (ESC Toulouse - Groupe École Supérieure de Commerce de Toulouse - ESCT)

Abstract

La finalité de cette recherche est de montrer comment les acteurs des unités organisationnelles, contrôleurs de gestion et opérationnels, influencent la mise en œuvre locale d'un système contrôle de gestion central élaboré au siège d'une organisation. Initiée à partir de la contingence subjectiviste, cette recherche repose sur huit études de cas conduites auprès des directions commerciales du réseau de distribution d'une grande banque française.

Suggested Citation

  • Fabienne Oriot, 2004. "Les interprétations différenciées des acteurs face à un système de contrôle de gestion en voie de standardisation," Post-Print halshs-00594045, HAL.
    • Handle: RePEc:hal:journl:halshs-00594045
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00594045
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