IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00584432.html
   My bibliography  Save this paper

Les Interactions Strategie / Controle : Le Cas D'Une Banque De Detail

Author

Listed:
  • Julien Batac

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

  • Olivier de La Villarmois

    (UMR CNRS 8179 - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

  • Christophe Benavent

Abstract

Les rapides évolutions de l'environnement rendent de plus en plus délicates la formulation et la mise en oeuvre de la stratégie. Dans la banque de détail, les nouvelles technologies de l'information représentent une véritable révolution. Une étude de cas permet de confronter des concepts développés par les chercheurs en contrôle aux pratiques organisationnelles. Alors que traditionnellement le rôle du contrôle est limité à la mise en oeuvre de la stratégie, nous nous attarderons principalement sur sa place dans la formulation de la stratégie.

Suggested Citation

  • Julien Batac & Olivier de La Villarmois & Christophe Benavent, 2002. "Les Interactions Strategie / Controle : Le Cas D'Une Banque De Detail," Post-Print halshs-00584432, HAL.
  • Handle: RePEc:hal:journl:halshs-00584432
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584432
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00584432/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    2. Danny Miller & Peter H. Friesen, 1982. "Innovation in conservative and entrepreneurial firms: Two models of strategic momentum," Strategic Management Journal, Wiley Blackwell, vol. 3(1), pages 1-25, January.
    3. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
    4. Robert A. Burgelman, 1991. "Intraorganizational Ecology of Strategy Making and Organizational Adaptation: Theory and Field Research," Organization Science, INFORMS, vol. 2(3), pages 239-262, August.
    5. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    6. Robert Simons, 1991. "Strategic orientation and top management attention to control systems," Strategic Management Journal, Wiley Blackwell, vol. 12(1), pages 49-62, January.
    7. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    8. Robert A. Burgelman, 1983. "Corporate Entrepreneurship and Strategic Management: Insights from a Process Study," Management Science, INFORMS, vol. 29(12), pages 1349-1364, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    2. Julien Batac & Youssef Errami, 2005. "Le rôle du service contrôle de gestion dans l'adaptation stratégique des banques Le cas d'une banque de détail," Post-Print halshs-00581122, HAL.
    3. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    4. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    5. Claire Dambrin & Hélène Löning, 2008. "R.Simons, un piagétien qui s'ignore ? Systèmes de contrôle interactifs et processus de formation de l'intelligence et d'accès à la connaissance," Post-Print halshs-00522503, HAL.
    6. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
    7. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
    8. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
    9. Margaret A. Abernethy & Henri C. Dekker & Jennifer Grafton, 2021. "The Influence of Performance Measurement on the Processual Dynamics of Strategic Change," Management Science, INFORMS, vol. 67(1), pages 640-659, January.
    10. Peljhan Darja & Tekavčič Metka, 2008. "The Impact of Management Control Systems - Strategy Interaction on Performance Management: A Case Study," Organizacija, Sciendo, vol. 41(5), pages 174-184, September.
    11. Bisbe, Josep & Batista-Foguet, Joan-Manuel & Chenhall, Robert, 2007. "Defining management accounting constructs: A methodological note on the risks of conceptual misspecification," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 789-820.
    12. Erik Strauß & Christina Zecher, 2013. "Management control systems: a review," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 233-268, February.
    13. Nikolaos Theriou & Dimitrios Maditinos & Georgios N. Theriou, 2017. "Management Control Systems and Strategy: A Resource based Perspective. Evidence from Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 10(2), pages 35-47, June.
    14. repec:dau:papers:123456789/3234 is not listed on IDEAS
    15. Adler, Ralph W., 2011. "Performance management and organizational strategy: How to design systems that meet the needs of confrontation strategy firms," The British Accounting Review, Elsevier, vol. 43(4), pages 251-263.
    16. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    17. Dambrin, Claire & Löning, Hélène, 2008. "Uncovering Simons’ structuralism with cognitive theories: Interactive control systems and processes of learning," HEC Research Papers Series 896, HEC Paris.
    18. Huikku, Jari & Karjalainen, Jouko & Seppälä, Tomi, 2018. "The dynamism of pre-decision controls in the appraisal of strategic investments," The British Accounting Review, Elsevier, vol. 50(5), pages 516-538.
    19. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    20. M. Frigotto & Graziano Coller & Paolo Collini, 2013. "The Strategy and Management Control Systems relationship as emerging dynamic process," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 631-656, August.
    21. Cinquini, Lino & Tenucci, Andrea, 2007. "Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey," MPRA Paper 11819, University Library of Munich, Germany.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00584432. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.