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Concilier finance et management:un problème d’architecture organisationnelle

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Author Info

  • Gérard Charreaux

    ()
    (Université de Bourgogne)

Abstract

Cet article poursuit deux objectifs. D’une part, il vise à expliquer les perturbations apportées par la finance au management comme un problème d’incohérence de l’architecture organisationnelle. D’autre part, il propose des voies de réconciliation entre la finance et les autres fonctions du management, fondées sur une évolution de la science financière, de façon à la rapprocher des autres sciences du management, et une subordination de la finance en matière d’objectif de performance et d’approche du pilotage des entreprises.

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File URL: http://leg.u-bourgogne.fr/images/stories/wp/1090801.pdf
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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 1090801.

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Length: 25 pages
Date of creation: Aug 2009
Date of revision:
Handle: RePEc:dij:wpfarg:1090801

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Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

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Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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Related research

Keywords: architecture organisationnelle; fonction financière; management; pilotage de l’entreprise; valeur actionnariale; valeur partenariale.;

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