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Controle De Gestion, Capacites Dynamiques Et Strategies Emergentes Dans Les Organisations Entrepreneuriales : La Conception D'Un Balanced-Scorecard Comme « Levier De Controle Interactif »

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Author Info

  • Laurence Lehmann-Ortega

    (CEROM - Centre d'Etudes et de Recherche sur les Organisations et le Management - Groupe Sup de Co Montpellier (GSCM-Montpellier Business School))

  • Gérald Naro

    (ERFI – ISEM - Université Montpellier 1)

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    Abstract

    Cette communication porte sur la problématique du contrôle de gestion dans le contexte d'organisations entrepreneuriales confrontées au dilemme exploitation/exploration (March, 1991). Elle s'appuie sur l'étude de cas d'une entreprise entrepreneuriale. Il s'agissait de concevoir un Balanced Scorecard (BSC), en vue d'expérimenter la mise en place d'un système de contrôle de gestion ambidextre, fondée sur le modèle des leviers de contrôle développé par Simons (1995). Simons (1995) suggère ainsi la possibilité d'un partage des systèmes de contrôle entre, d'une part, l'activation de leviers de contrôle diagnostic, permettant de gérer les situations relevant de l'exploitation, en contrôlant la mise en oeuvre et les résultats des stratégies délibérées et, d'autre part, l'utilisation de leviers de contrôle interactifs, favorisant la formation des stratégies émergentes, dans une logique d'exploration. Le BSC est expérimenté dans une approche interactive. L'article repose sur l'idée selon laquelle l'aptitude du management à développer un contrôle interactif et, au-delà, un contrôle ambidextre, procède des capacités dynamiques de la firme.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00525411.

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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-00525411

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525411/en/
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    Related research

    Keywords: exploitation/exploration ; contrôle interactif ; contrôle diagnostic ; contrôle ambidextre ; stratégies émergentes ; capacités dynamiques;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Sarasvathy, Saras D. & Dew, Nicholas, 2005. "Entrepreneurial logics for a technology of foolishness," Scandinavian Journal of Management, Elsevier, vol. 21(4), pages 385-406, December.
    2. Marion Soulerot & Anne-Laure Farjaudon, 2007. "Les implications du dilemme exploitation/exploration sur le contrôle de gestion: le cas d'une entreprise de produits de grande consommation," Post-Print halshs-00150482, HAL.
    3. James G. March, 1978. "Bounded Rationality, Ambiguity, and the Engineering of Choice," Bell Journal of Economics, The RAND Corporation, vol. 9(2), pages 587-608, Autumn.
    4. O'Reilly, Charles A., III & Tushman, Michael, 2007. "Ambidexterity as a Dynamic Capability: Resolving the Innovator's Dilemma," Research Papers 1963, Stanford University, Graduate School of Business.
    5. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
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