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Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils

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Author Info

  • Elisabeth CALLANDRET-BIGOT
  • Dominique BONET
  • Jean-Louis GALLIAN
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    Abstract

    Depuis la loi bancaire de 1984 et les réformes règlementaires (Bâle I, II et dans un avenir très proche Bâle III), les banques françaises et européennes ont développé des systèmes d’analyse des performances fondés sur la mise en place de systèmes de contrôle interne, de reporting règlementaires, et de respect des normes prudentielles modifiant radicalement le rôle et le contenu du contrôle de gestion. Dans ce contexte, notre recherche exploratoire se propose d’étudier l’évolution du métier et des outils du contrôle de gestion bancaire. Elle nous permet de comprendre comment les banques ont adapté leur modèle de gestion aux profonds bouleversements du secteur, notamment en contexte de crise.

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    File URL: http://www.ipag.fr/wp-content/uploads/recherche/WP/IPAG_WP_2014_173.pdf
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    Bibliographic Info

    Paper provided by Department of Research, Ipag Business School in its series Working Papers with number 2014-173.

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    Length: 18 pages
    Date of creation: 25 Feb 2014
    Date of revision:
    Handle: RePEc:ipg:wpaper:2014-173

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    Related research

    Keywords: Contrôle de gestion; banque; fonctions; outils;

    This paper has been announced in the following NEP Reports:

    References

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    1. Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Working Papers CREGO 1050602, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. Laurent Cappelletti, 2006. "Le contrôle de gestion socio-économique de la performance:enjeux, conception et implantation," Revue Finance Contrôle Stratégie, revues.org, vol. 9(1), pages 135-155, March.
    3. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, HAL.
    4. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    5. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Revue Finance Contrôle Stratégie, revues.org, vol. 8(3), pages 125-143, September.
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