IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00991905.html
   My bibliography  Save this paper

Nouveaux Reperes Et Nouveaux Espaces Du Controle De Gestion : Le Cas Des Activites De Service

Author

Listed:
  • François Meyssonnier

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Management control cannot be understood any more only in its traditional financial dimension. A new refunded and enlarged approach, which includes control mechanisms that guarantee the implementation of the company business model at the level of business processes, is necessary. A presentation of this new approach is made in the case of service activities.

Suggested Citation

  • François Meyssonnier, 2013. "Nouveaux Reperes Et Nouveaux Espaces Du Controle De Gestion : Le Cas Des Activites De Service," Post-Print hal-00991905, HAL.
    • Handle: RePEc:hal:journl:hal-00991905
    Note: View the original document on HAL open archive server: https://hal.science/hal-00991905
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00991905/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. L. Plé & J. Angot & X. Lecocq, 2009. "Customer-Integrated Business Models: A Theoretical Framework," Post-Print halshs-00485381, HAL.
    2. François Meyssonnier & Caroline Tahar, 2011. "Le contrôle des temps et des délais dans les services communaux," Post-Print hal-00650556, HAL.
    3. François Meyssonnier, 2012. "Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation," Working Papers hal-00694326, HAL.
    4. François Meyssonnier, 2012. "Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation," ACCRA, Association francophone de comptabilité, vol. 18(2), pages 73-97.
    5. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    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


    Cited by:

    1. François Meyssonnier & Myriam Mincheneau, 2014. "Le contrôle de gestion des clubs de football professionnel," Post-Print hal-01899805, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. François Meyssonnier & Mehdi Zakar, 2015. "Satisfaction du client et efficience du personnel en contact dans la relation de service : étude du cas d’une entreprise de grandes surfaces de bricolage," Post-Print hal-01188814, HAL.
    2. François Meyssonnier & Mehdi Zakar, 2015. "Satisfaction du client et efficience du personnel en contact dans la relation de service: Étude du cas d'une entreprise de grandes surfaces de bricolage," Working Papers hal-01238523, HAL.
    3. Boniface Bampoky, 2018. "How to improve the management of the Senegalese public sector companies' performance? [Comment améliorer le pilotage de la performance des entreprises du secteur public sénégalais ?]," Post-Print hal-01907807, HAL.
    4. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00996774, HAL.
    5. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00993050, HAL.
    6. Héloïse Berkowitz & Antoine, Souchaud, 2019. "Collective intelligence and co-dependent organization: the role of chartered accountants in crowdlending," Post-Print hal-02525737, HAL.
    7. Sébastien Dony, 2017. "Ce que nous apprennent les démarches d'amélioration de l'efficience dans les collectivités territoriales," Post-Print hal-01907400, HAL.
    8. Damien Bo & Aude Deville & Philippe Luu, 2013. "Evaluation de la performance des villes françaises," Post-Print hal-01002928, HAL.
    9. Stéphane Deschaintre & Fabien de Geuser, 2015. "L'Ergonomie : Arrangement Ou Derangement Pour Le Controle De Gestion ?," Post-Print hal-01188577, HAL.
    10. repec:dau:papers:123456789/10775 is not listed on IDEAS
    11. Francesca Francioli & Alberto Quagli, 2021. "Management accounting change and the rise of Vespa (1884-1965)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 313-338.
    12. Erik G. Hansen & Stefan Schaltegger, 2018. "Sustainability Balanced Scorecards and their Architectures: Irrelevant or Misunderstood?," Journal of Business Ethics, Springer, vol. 150(4), pages 937-952, July.
    13. Church, Bryan K. & Kuang, Xi (Jason) & Liu, Yuebing (Sarah), 2019. "The effects of measurement basis and slack benefits on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 74-84.
    14. Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
    15. Ilse Svensson de Jong, 2021. "When Wrong Is Right: Leaving Room for Error in Innovation Measurement," JRFM, MDPI, vol. 14(7), pages 1-14, July.
    16. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    17. Simone Aresu & Luigi Rombi & Andrea Cardia, 2019. "Management accounting systems in venture capital-backed start-up companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 35-58.
    18. Cäker, Mikael & Siverbo, Sven, 2018. "Effects of performance measurement system inconsistency on managers’ role clarity and well-being," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 256-266.
    19. Sanna Hilden & Kati Tikkamäki, 2013. "Reflective Practice as a Fuel for Organizational Learning," Administrative Sciences, MDPI, vol. 3(3), pages 1-20, July.
    20. Ezekiel Oluwagbemiga OYEROGBA, 2015. "Management Accounting Practices in the Developing Economies: The Case of Nigeria Listed Companies," The Journal of Accounting and Management, Danubius University of Galati, issue 2, pages 76-85, August.
    21. Frank Hartmann & Paolo Perego & Anna Young, 2013. "Carbon Accounting: Challenges for Research in Management Control and Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 539-563, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00991905. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.