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

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

Author Info

Denis Travaillé () (Université de Montpellier 2)
Christine Marsal () (Université de Bourgogne)

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Christine Marsal

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.

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Paper provided by Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance) in its series Working Papers FARGO with number 1070602.

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Length: 12 pages
Date of creation: Jun 2007
Date of revision:
Handle: RePEc:dij:wpfarg:1070602

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Find related papers by JEL classification:
M19 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Other
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

This paper has been announced in the following NEP Reports:

NEP-ACC-2007-12-15 (Accounting & Auditing)
NEP-ALL-2007-12-15 (All new papers)

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.:

Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law & Economics, University of Chicago Press, vol. 26(2), pages 301-25, June.
Fama, Eugene F & Jensen, Michael C, 1983. "Agency Problems and Residual Claims," Journal of Law & Economics, University of Chicago Press, vol. 26(2), pages 327-49, June.
Gérard Charreaux, 1998. "La théorie positive de l'agence:lecture et relectures..," Working Papers FARGO 0980901, Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance). [Downloadable!]

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This page was last updated on 2009-11-16.

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