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Contrôleur de gestion : une fonction en danger ?

Author

Listed:
  • Marc Bollecker

    (CESAG - Centre d'études des sciences appliquées à la gestion)

Abstract

The research devoted to management accountant has largely expanded over the last ten years. Most of the work focused on the future of the profession: Some authors suggest a change in the mission of the controllers to a marked financiarisation and entralization. Others observe rather the opposite i.e. the decentralizing of the function. This article seeks, from an analysis of the written research work produced, to study the consequences of these developments. We try to answer an essential question for the function: are the controllers in danger?

Suggested Citation

  • Marc Bollecker, 2009. "Contrôleur de gestion : une fonction en danger ?," Post-Print halshs-00456209, HAL.
    • Handle: RePEc:hal:journl:halshs-00456209
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00456209
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    References listed on IDEAS

    as
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