Advanced Search
MyIDEAS: Login to save this paper or follow this series

Automatisation des tableaux de bord et cohérence du contrôle de gestion:à propos de deux cas

Contents:

Author Info

  • Denis Travaillé

    ()
    (Université de Montpellier 2)

  • Christine Marsal

    ()
    (Université de Bourgogne)

Abstract

Cet article a pour objet de s’interroger sur les rapports entre l’automatisation des tableaux de bord et la cohérence du contrôle de gestion. A partir de deux cas de bureaucraties, celui d’une entreprise industrielle et celui d’une banque, nous étudions cette relation sous l’angle du partage des représentations et de la cohérence des comportements. Il en ressort que l’augmentation de la formalisation ne crée pas davantage de rigidité mais produit au contraire plus de dynamique ou de continuité et de permanence. Cependant, les résultats montrent aussi la limite d’une gestion automatique de la cohérence dans la mesure où les informations nécessaires à l’adaptation à long terme de la firme semblent difficilement automatisables.

Download Info

If 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.
File URL: http://leg.u-bourgogne.fr/images/stories/wp/1070602.pdf
Download Restriction: no

Bibliographic Info

Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 1070602.

as in new window
Length: 12 pages
Date of creation: Jun 2007
Date of revision:
Handle: RePEc:dij:wpfarg:1070602

Contact details of provider:
Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

Order Information:
Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
Email:

Related research

Keywords: cohérence; contrôle de gestion; performance; automatisation des tableaux de bord.;

Find related papers by JEL classification:

This paper has been announced in the following NEP Reports:

References

References listed on IDEAS
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.:
as in new window
  1. Richard O. Mason & Ian I. Mitroff, 1973. "A Program for Research on Management Information Systems," Management Science, INFORMS, INFORMS, vol. 19(5), pages 475-487, January.
  2. Gérard Charreaux, 1998. "La théorie positive de l'agence:lecture et relectures..," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 0980901, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  3. Fama, Eugene F & Jensen, Michael C, 1983. "Agency Problems and Residual Claims," Journal of Law and Economics, University of Chicago Press, University of Chicago Press, vol. 26(2), pages 327-49, June.
  4. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, University of Chicago Press, vol. 26(2), pages 301-25, June.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, revues.org, vol. 11(Special), pages 109-148, June.
  2. Gervais, Michel & Berland, Nicolas, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle," Economics Papers from University Paris Dauphine 123456789/1486, Paris Dauphine University.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:dij:wpfarg:1070602. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angèle RENAUD).

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.