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GOUVERNANCE D'ENTREPRISE ET GESTION DU RESULTAT Les contrôleurs de gestion "de l'autre côté du miroir"

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Author Info

  • Caroline Lambert

    () (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine - Paris IX)

  • Sponem Samuel

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine - Paris IX)

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    Abstract

    La gestion du résultat a été largement étudiée par la théorie positive de la comptabilité. Nous nous démarquons de cette théorie pour proposer une autre approche théorique et méthodologique de ce phénomène. Cet article propose une analyse compréhensive des pratiques de gestion du résultat par les contrôleurs de gestion. L'interview de 32 contrôleurs de gestion nous incite à penser que la diffusion des standards anglo-saxons de gouvernance est pour une large part à l'origine de la généralisation de ces comportements. La gestion du résultat est utilisée par les contrôleurs de gestion comme un instrument de légitimation dans l'organisation et/ou comme un moyen permettant de donner des marges de manoeuvre aux managers face aux attentes des marchés financiers.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/27/93/PDF/COM038.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00582793.

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    Date of creation: May 2003
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    Publication status: Published - Presented, Identification et maîtrise des risques : enjeux pour l'audit, la comptabilité et le contrôle de gestion, 2003, France
    Handle: RePEc:hal:journl:halshs-00582793

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00582793/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: gestion du résultat; contrôleurs de gestion; gouvernance d'entreprise;

    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. Merchant, Kenneth A., 1990. "The effects of financial controls on data manipulation and management Myopia," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 297-313.
    2. Guidry, Flora & J. Leone, Andrew & Rock, Steve, 1999. "Earnings-based bonus plans and earnings management by business-unit managers1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 113-142, January.
    3. Merchant, Kenneth A. & Van der Stede, Wim A. & Zheng, Liu, 2003. "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 251-286.
    4. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
    5. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    6. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
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