Contrôle de gestion et gouvernance cognitive:le cas d’une banque mutualiste Management accounting and cognitive governance:cooperative bank case study
Abstract(VF)La place du contrôle de gestion dans les mécanismes internes de gouvernance est encore peu étudiée. L’emploi de la grille cognitive de la gouvernance permet d’intégrer ces outils. L’étude d’une banque mutuelle montre une très forte dimension interactive de ce contrôle et une participation importante de l’ensemble des parties prenantes : dirigeants, salariés et élus.(VA)Study of management accounting in corporate governance field is poorly represented in academic research. The use of cognitive theory allows us to integrate management accounting tools in internal corporate governance mechanism. The case study in a cooperative bank shows interactive control and involvement of all stakeholders, and more particularly banks holders.
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Bibliographic InfoPaper provided by Université de Bourgogne - Leg (laboratoire d'économie et de gestion)/Fargo (Research center in Finance,organizational ARchitecture and GOvernance) in its series Working Papers FARGO with number 1100601.
Length: 36 pages
Date of creation: Jun 2010
Date of revision:
Contact details of provider:
Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
Web page: http://leg2.u-bourgogne.fr/
Postal: Gérard Charreaux, Fargo-Leg, Université de Bourgogne 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
Find related papers by JEL classification:
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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NBER Working Papers
6309, National Bureau of Economic Research, Inc.
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