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Contribution of continuous improvement to the management controller seen as a business partner
[Les apports de l’amélioration continue au contrôleur de gestion business partner]

Author

Listed:
  • Julien Henriot

    (UNICAEN UFR SEGGAT - Université de Caen Normandie - UFR de Sciences Économiques, Gestion, Géographie et Aménagement des Territoires - UNICAEN - Université de Caen Normandie - NU - Normandie Université, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Sylvain Gorin

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Samia Khenniche

    (CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université, LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

Over the past twenty years, it has been possible to observe an evolution in the responsibilities of the management controller who, in addition to his historical role as a financial information technician, directs his action more towards decision support. Thus emerged the figure of the controller as a business partner, partner of the local manager and co-pilot of decision-making. After explaining the difficulties of making this change, we explore the hypothesis that it is possible to make the role of business partner effective by hybridizing management control and continuous improvement approaches. Our demonstration is based on the case study of an industrial company that allows us to identify, thanks to this hybridization, an extension of the field of action of the management controller.

Suggested Citation

  • Julien Henriot & Sylvain Gorin & Samia Khenniche, 2021. "Contribution of continuous improvement to the management controller seen as a business partner [Les apports de l’amélioration continue au contrôleur de gestion business partner]," Post-Print hal-03482779, HAL.
  • Handle: RePEc:hal:journl:hal-03482779
    DOI: 10.3917/accra.010.0013
    as

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