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La Dyade Manager – Superieur : Une Dimension Oubliee Du Contrôle De Gestion

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Author Info

  • Michel Fiol

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - GROUPE HEC - CNRS : UMR2959)

  • Benoît Gerard

    ()
    (DRM Crefige - Université Paris Dauphine - Paris IX)

  • Nicolas Mangin

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - GROUPE HEC - CNRS : UMR2959)

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    Abstract

    Les termes paradoxe, tension, contradiction ou encore dilemme reviennent régulièrement dans la littérature en management et en contrôle. La forte présence de ces thèmes marque leur importance pour appréhender la complexité de ces activités. Cependant, ces concepts sont souvent utilisés sinon de façon inappropriée, tout du moins avec peu de clarté dans leur définition. Par ailleurs, si les études en management traitent souvent des systèmes et des acteurs, elles s'intéressent rarement à la dyade manager-supérieur. Cette dernière est pourtant l'un des noeuds les plus importants où se forment et se gèrent oppositions, contradictions, paradoxes etc. Ceci nous amène à proposer certaines pistes afin de clarifier le concept de dualité et à étudier dans deux entreprises un exemple de contradiction dans les relations entre managers et supérieurs, celui de l'autonomie et de la direction par le sens. Nous mettons ainsi en évidence le besoin d'une compréhension plus fine des dynamiques interpersonnelles, et non seulement des systèmes de contrôle et des styles de management, dans les problématiques de contrôle.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00543118.

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    Date of creation: May 2007
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    Publication status: Published - Presented, «COMPTABILITE ET ENVIRONNEMENT », 2007, France
    Handle: RePEc:hal:journl:halshs-00543118

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00543118/en/
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    Related research

    Keywords: Contradiction; Dyades manager–supérieur hiérarchique; Coadaptation; Management; Contrôle de gestion;

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    1. Cadbury, Adrian, 2002. "Corporate Governance and Chairmanship: A Personal View," OUP Catalogue, Oxford University Press, number 9780199252008, September.
    2. Bouquin, Henri, 2005. "Les fondements du contrôle de gestion," Economics Papers from University Paris Dauphine 123456789/636, Paris Dauphine University.
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