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La performance au profit de la légitimité du contrôleur de gestion : Une étude exploratoire

Author

Listed:
  • Zouhour Ben Hamadi

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie)

  • Moujib Bahri

Abstract

This study focuses on the management controller, a profession whose legitimacy has been the subject of debate for many years (Bollecker, 2009, Demaret and Méric, 2013). Due to a lack of empirical research in existing literature (Fornerino et al, 2010), our ambition is to assert the legitimacy of this profession by constructing measures of its performance. The aim is to identify the performance measures of the management controller by making the link between its different roles and individual work performance dimensions.

Suggested Citation

  • Zouhour Ben Hamadi & Moujib Bahri, 2018. "La performance au profit de la légitimité du contrôleur de gestion : Une étude exploratoire," Post-Print hal-01907898, HAL.
    • Handle: RePEc:hal:journl:hal-01907898
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907898
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