(VF)Cet article montre en quoi le contrôle de gestion est une construction complexe qui intègre son propre processus d’équilibration. Le modèle classique sert de base à toutes les constructions d’aujourd’hui, malgré les risques qu’il comprend. L’importance future de l’immatériel suggère des pistes nouvelles:prise en compte des liens avec les parties prenantes comme base à la création de valeur et intégration d’une nouvelle diversité des ressources rares, au-delà des ressources financières.(VA)This article shows why management control systems are complex devices where tools and processes interact in an equilibrating manner. The classical model is now widely implemented, in spite of the risks included. But the specific stakes raised by intangible assets suggest new tracks for future research:the challenge will be to analyze management control systems accounting for stakeholder relationships as a basis for value creation and for important non-financial resources of a new kind.
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Volume (Year): 11 (2008) Issue (Month): Special (June) Pages: 177-191 Download reference. The following formats are available: HTML
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