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Les systèmes de pilotage : une relecture critique inspirée des travaux de Simons

Author

Listed:
  • Olivier Saulpic

    (Département Contrôle et Pilotage des Organisations - ESCP-EAP)

  • Jean-Pierre Ponssard

    (X-DEP-ECO - Département d'Économie de l'École Polytechnique - X - École polytechnique)

Abstract

Une grille fondée sur trois dimensions (spécificité de l'outil, implication des managers, lien entre mesure et rémunération) permet de caractériser deux idéaux-types de systèmes de pilotage (diagnostiques et interactifs). Les tentatives récentes de rénovation du contrôle de gestion sont cohérentes avec ces idéaux types : les systèmes de pilotage par la vision stratégique sont de type interactifs alors que les systèmes de pilotage par la valeur sont de type diagnostiques. Cet éclairage permet de comprendre leurs forces et faiblesses respectives et de montrer que le dépassement de leurs limites passe par une complémentarité entre types de systèmes.

Suggested Citation

  • Olivier Saulpic & Jean-Pierre Ponssard, 2008. "Les systèmes de pilotage : une relecture critique inspirée des travaux de Simons," Post-Print halshs-00525975, HAL.
    • Handle: RePEc:hal:journl:halshs-00525975
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525975
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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