Les changements en contrôle de gestion - quelle nature et quelles finalités?
Abstract(VF)L’objectif de cet article est d’évaluer les changements apportés aux outils de contrôle de gestion des entreprises manufacturières françaises de plus de 100 salariés. Plus particulièrement, cette recherche se focalise sur la fréquence, la nature, la localisation et les finalités de ces changements. Elle se base sur les résultats d’une étude par questionnaire menée auprès de 65 entreprises. Outre l’enrichissement du cadre conceptuel mobilisé qui permet de mieux appréhender l’hétérogénéité des changements en contrôle de gestion, cette recherche identifie les finalités des changements. Elle met en évidence la variabilité de la fréquence des changements selon la localisation et la nature de ceux-ci.(VA)The aim of this article is to appreciate the changes brought to management control systems (MACS) in French manufacturing firms with more than 100 employees. More particularly, the focus is on the frequency, nature, location and purpose of such change. In addition to enhancing the literature with a conceptual framework that may advance our understanding of the heterogeneity of management accounting and control systems change, this article identifies the purpose of change by examining its nature and location simultaneously. It highlights the variability of change frequency depending on its location and nature.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by revues.org in its journal Revue Finance Contrôle Stratégie.
Volume (Year): 13 (2010)
Issue (Month): 1 (March)
Contact details of provider:
Web page: http://www.revues.org/
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 59-69, January.
- Williams, John J. & Seaman, Alfred E., 2001. "Predicting change in management accounting systems: national culture and industry effects," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 443-460.
- Kari Lukka & Markus Granlund, 1996. "Cost accounting in Finland: current practice and trends of development," European Accounting Review, Taylor and Francis Journals, vol. 5(1), pages 1-28.
- Bhimani, Alnoor, 1996. "Management Accounting: European Perspectives," OUP Catalogue, Oxford University Press, number 9780198289661.
- Moores, Ken & Yuen, Susana, 2001. "Management accounting systems and organizational configuration: a life-cycle perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 351-389.
- Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gérard Charreaux).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.