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Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile

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  • Walid Cheffi

    ()
    (College of business administration - University of Dubaï)

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    Abstract

    L'insatisfaction, résultant des approches classiques de l'analyse de l'utilisation de la comptabilité de gestion par les managers, tient au fait (1) qu'elles manquent d'alignement sur les spécificités du travail managérial et (2) qu'elles produisent une connaissance disparate et non intégrée. Ce papier, adoptant une perspective managériale, rend compte d'une recherche sur les rôles assignés à la comptabilité de gestion par les managers. Fondée sur l'étude de cas d'une grande organisation du secteur de l'automobile, la recherche propose un cadre d'analyse de la perception et de l'utilisation du dispositif comptable. La revue de la littérature complétée par l'étude empirique permet de construire une grille intégrative d'analyse des rôles assignés à la comptabilité : informationnel, décisionnel, relationnel et cognitif. Des modes de rationalité : substantif, procédural, partenarial et cognitif, permettent respectivement de révéler ces classes de rôles. Les résultats de recherche montrent la coprésence de ces rôles et la richesse de l'utilisation de la comptabilité de gestion. Ils mettent également en lumière une moindre assignation des rôles décisionnel et cognitif au profit des rôles informationnels et relationnels. Enfin, nous mettons en exergue une distanciation entre managers et professionnels comptables en partie due à l'incapacité de ces derniers à assister les premiers dans l'accomplissement de leurs rôles organisationnels.

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    Paper provided by HAL in its series Post-Print with number halshs-00522472.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00522472

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    Keywords: Comptabilité de gestion; utilisation; manager; rôles organisationnels; étude de cas;

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