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Information comptable consolidée et mesure de la position concurrentielle

Author

Listed:
  • Didier Bensadon

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Les sociétés cotées publient depuis déjà de nombreuses années des comptes de groupe. Souvent, ces comptes sont présentés comme étant prioritairement destinés aux actionnaires. Cet article montre que cette vision est par trop réductrice. A partir des archives de PUK, nous montrons comment la direction financière produit cette information consolidée et surtout, comment elle l'utilise dans la mesure de sa position concurrentielle. L'instauration, dès le début des années 1970, d'un benchmarking de la pratique de la consolidation des comptes montre le caractère stratégique de cette information pour les dirigeants confrontés à un environnement de plus en plus complexe.

Suggested Citation

  • Didier Bensadon, 2010. "Information comptable consolidée et mesure de la position concurrentielle," Post-Print halshs-00465802, HAL.
    • Handle: RePEc:hal:journl:halshs-00465802
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00465802
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