IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00587790.html
   My bibliography  Save this paper

Une Analyse Des Finalités Des Systèmes De Contrôle

Author

Listed:
  • Olivier de La Villarmois

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

  • Hubert Tondeur

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

Abstract

Les remises en cause du modèle clasique de contrôle de gestion conduisent Henri Bouquin à présenter les missions du contrôleur de gestion de manière tridimensionnelle (modèle AMI). L'objet de ce papier est de confronter ce modèle aux pratiques des contrôleurs de gestion. Une analyse factorielle confirmatoire réalisée à partir de 135 questionnaires permettra de valider cette représentation du contrôle de gestion.

Suggested Citation

  • Olivier de La Villarmois & Hubert Tondeur, 1999. "Une Analyse Des Finalités Des Systèmes De Contrôle," Post-Print halshs-00587790, HAL.
    • Handle: RePEc:hal:journl:halshs-00587790
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587790
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00587790/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    2. Armstrong, J. Scott & Overton, Terry S., 1977. "Estimating Nonresponse Bias in Mail Surveys," MPRA Paper 81694, University Library of Munich, Germany.
    3. Button, Scott B. & Mathieu, John E. & Zajac, Dennis M., 1996. "Goal Orientation in Organizational Research: A Conceptual and Empirical Foundation," Organizational Behavior and Human Decision Processes, Elsevier, vol. 67(1), pages 26-48, July.
    4. repec:dau:papers:123456789/654 is not listed on IDEAS
    5. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. David Carassus & Marcel Guenoun & Younes Samali, 2017. "Looking for savings in local governments: what devices to what rationalities? More control or more steering? [La recherche d’économies dans les collectivités territoriales : quels dispositifs pour ," Post-Print hal-01794397, HAL.
    2. Yoann Queyroi & David Carassus, 2021. "Analysis of the evolution of local management tools from a paradigm of control to that of steering: application to real estate management [Analyse de l'évolution des outils de la gestion locale d'u," Post-Print hal-03523814, HAL.

    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. Mei, Maggie Qiuzhu & Wang, Le & Yan, Jie, 2023. "Maintaining product quality consistency when offshoring to emerging markets: The role of subsidiary control," Journal of International Management, Elsevier, vol. 29(1).
    2. Julien Batac & Olivier de La Villarmois, 2003. "Les Interactions Controle / Apprentissage Organisationnel : Proposition D'Une Grille D'Analyse," Post-Print halshs-00582732, HAL.
    3. Namwoon Kim & Jin K. Han & Rajendra K. Srivastava, 2002. "A Dynamic IT Adoption Model for the SOHO Market: PC Generational Decisions with Technological Expectations," Management Science, INFORMS, vol. 48(2), pages 222-240, February.
    4. Dewettinck, K. & Buyens, D., 2006. "Linking behavioral control to frontline employee commitment and performance: a test of two alternative explanations using motivation theories," Vlerick Leuven Gent Management School Working Paper Series 2006-13, Vlerick Leuven Gent Management School.
    5. Huo, Baofeng & Fu, Dijia & Zhao, Xiande & Zhu, Jingwen, 2016. "Curbing opportunism in logistics outsourcing relationships: The role of relational norms and contract," International Journal of Production Economics, Elsevier, vol. 182(C), pages 293-303.
    6. Sebastian Goebel & Barbara Weißenberger, 2016. "The Dark Side of Tight Financial Control: Causes and Remedies of Dysfunctional Employee Behaviors," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 17(1), pages 69-101, April.
    7. Sebastian Goebel & Barbara E. Weißenberger, 2017. "The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance," Journal of Business Ethics, Springer, vol. 141(3), pages 505-528, March.
    8. Matzler, Kurt & Mueller, Julia, 2011. "Antecedents of knowledge sharing - Examining the influence of learning and performance orientation," Journal of Economic Psychology, Elsevier, vol. 32(3), pages 317-329, June.
    9. Olivier de Lavillarmois & F. Firmanzah & Christophe Benavent, 2005. "Contrôle et production de connaissance - Le cas des entreprises mondialisées," Post-Print halshs-00581218, HAL.
    10. Bogt, H.J. ter, 2000. "Politicians, output-budgets and performance evaluation : case research in three Dutch municipalities," Research Report 00A11, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    11. Nullmeier, Fabian & Wynstra, Finn & van der Valk, Wendy, 2019. "Mitigating shirking: Contracting performance in buyer-initiated service triads," Other publications TiSEM cebcb590-5a85-4906-b8ec-1, Tilburg University, School of Economics and Management.
    12. Speklé, R.F., 2003. "Configurations of Control: A Transaction Cost Approach," ERIM Report Series Research in Management ERS-2003-071-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    13. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    14. Yang, Feifei & Shinkle, George A. & Goudsmit, Mirjam, 2022. "The efficacy of organizational control interactions: External environmental uncertainty as a critical contingency," Journal of Business Research, Elsevier, vol. 139(C), pages 855-868.
    15. repec:dgr:rugsom:00a11 is not listed on IDEAS
    16. Henk Ter Bogt, 2001. "Politicians and output-oriented performance evaluation in municipalities," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 621-643.
    17. Christian Brück & Jonas Ludwig & Anja Schwering, 2018. "The use of value-based management in family firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 383-416, February.
    18. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez & Maria Angeles Ramon-Jeronimo, 2017. "Understanding the Generation of Value along Supply Chains: Balancing Control Information and Relational Governance Mechanisms in Downstream and Upstream Relationships," Sustainability, MDPI, vol. 9(8), pages 1-31, August.
    19. Markus Kreutzer & Laura B. Cardinal & Jorge Walter & Christoph Lechner, 2016. "Formal and Informal Control as Complement or Substitute? The Role of the Task Environment," Strategy Science, INFORMS, vol. 1(4), pages 235-255, December.
    20. Laurent Magne & Yoann Bazin, 2012. "Le Contrôle Comme Pratique (Control-As- Practice) - Proposition D'Une Autre Grille De Lecture Du Contrôle Organisationnel," Post-Print hal-00691152, HAL.
    21. Speklé, R.F., 2002. "Towards a Transaction Cost Theory of Management Control," ERIM Report Series Research in Management ERS-2002-06-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.

    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-00587790. 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.