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Contrôle de gestion et cohérence organisationnelle Un rendez-vous manqué

Author

Listed:
  • Michel Fiol

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

Une des finalités du contrôle de gestion est de contribuer à améliorer la cohérence dans les entreprises. Et pourtant, on constate une absence surprenante de cohérence hiérarchique et latérale, en particulier au sein des équipes de direction. La demande de renforcement de la cohérence dans les entreprises, même chez celles qui sont performantes et disposent des instruments classiques de gestion, est d'ailleurs soutenue. Comment justifier ce qui apparaît comme une défaillance du contrôle de gestion ? Deux réponses sont proposées. Le contrôle de gestion promeut une cohérence uniquement descendante, donc forcée. Il oublie en outre les utilisateurs et leurs propres enjeux

Suggested Citation

  • Michel Fiol, 2006. "Contrôle de gestion et cohérence organisationnelle Un rendez-vous manqué," Post-Print halshs-00548128, HAL.
  • Handle: RePEc:hal:journl:halshs-00548128
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548128
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    Cited by:

    1. Charlotte Baille, 2014. "Systems Management, vectors of coherence in the organization? [Les Systèmes d'Information de Gestion, vecteurs de cohérence dans l'organisation?]," Post-Print halshs-01451420, HAL.

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