Les Sciences de gestion se caracterssent actuellement par une transformation de leur objet d'analyse les organisations. Au sein de celles-ci, les systemes de controle de gestion n'echappent pas a cette mutation. Il en resulte des incertitudes perceptibles dans la litterature, sur l'evolution de la fonction de l'animateur de ces systemes, les controleurs de gestion. Le present article tente alors de clarifier le role que jouent les controleurs actuellement dans les entreprises.
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Paper provided by Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2 in its series Papers with number
2001-7.
Length: 11 pages Date of creation: 2001 Date of revision: Handle: RePEc:fth:grefge:2001-7
Contact details of provider: Postal: Universite Nancy 2. Groupe de recherche en économie financière et en gestion des entreprises. Pole Lorrain de Gestion. 13, rue Michel Ney. 54037 Nancy CEDEX France. Phone: 03.83.39.63.91 Fax: 03.83.39.63.90 Email: Web page: http://www.univ-nancy2.fr/CEREFIGE/ More information through EDIRC
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Find related papers by JEL classification: M12 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Personnel Management; Executive Compensation M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General L10 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - General
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