Advanced Search
MyIDEAS: Login to save this paper or follow this series

La Comptabilité De Gestion : Outil D'Information Ou Dispositif De Connaissance ? La Perception Des Managers


Author Info

  • Walid Cheffi

    (DRM Crefige - Université Paris Dauphine - Paris IX)

  • Adel Beldi

    (PESOR - Université Paris Sud - Paris XI)


Cette communication explore les rôles de la comptabilité de gestion pour les managers. Elle repose sur l'analyse de contenu de dix-huit entretiens semi-directifs réalisés auprès de cadres dirigeants de grandes entreprises en France. Les résultats de l'analyse des données qualitatives montrent la co-présence des trois rôles de la comptabilité de gestion (outil d'information, outil de relations et dispositif de connaissance). Une évaluation quantitative de l'importance des propriétés de chaque rôle montre des différences dans leurs poids respectifs. La perception de la comptabilité de gestion en tant qu'outil d'information, plutôt que dispositif de connaissance, reste encore dominante dans les discours des managers.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL:
Download Restriction: no

Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00581150.

as in new window
Date of creation: May 2005
Date of revision:
Publication status: Published - Presented, Comptabilité et Connaissances, 2005, France
Handle: RePEc:hal:journl:halshs-00581150

Note: View the original document on HAL open archive server:
Contact details of provider:
Web page:

Related research

Keywords: Comptabilité de gestion; manager; outil d'information; outil orienté relations; dispositif de connaissance;


References listed on IDEAS
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.:
as in new window
  1. Simon, Herbert A, 1979. "Rational Decision Making in Business Organizations," American Economic Review, American Economic Association, vol. 69(4), pages 493-513, September.
  2. Covaleski, Mark A. & Dirsmith, Mark W., 1990. "Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 543-573.
  3. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
  4. Hopper, Trevor & Storey, John & Willmott, Hugh, 1987. "Accounting for accounting: Towards the development of a dialectical view," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 437-456, August.
  5. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
  6. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
  7. Maria Do Céu Ferreira Gaspar Alves, 2004. "Utilisation de l'information comptable dans le processus de prise de décision de l'entreprise," Post-Print halshs-00592755, HAL.
  8. Colville, Ian, 1981. "Reconstructing "behavioural accounting"," Accounting, Organizations and Society, Elsevier, vol. 6(2), pages 119-132, April.
  9. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
Full references (including those not matched with items on IDEAS)



This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


Access and download statistics


When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00581150. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.