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Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas

Author

Listed:
  • Denis Travaillé
  • Christine Marsal

Abstract

This paper introduces the results of an exploratory field research about the relations between the automation of dashboards and the coherence of management control. We study these relations with industrial firm and bank?s examples standing out the sharing of the representations and the coherence of the behaviours. It brings out that the formalization?s increase doesn?t create more rigidity but on the contrary produces more dynamics or continuity and permanence. However, the results point out as well the limit of an automatic management of the coherence because information about long-term adaptation of the firm seems difficult to automate.

Suggested Citation

  • Denis Travaillé & Christine Marsal, 2007. "Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas," ACCRA, Association francophone de comptabilité, vol. 13(2), pages 75-96.
    • Handle: RePEc:cai:accafc:cca_132_0075
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    Cited by:

    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    3. Aziz El Atiki El Guennouni & Khalid Chafik, 2015. "L'impact de l'intégration des ERP sur la fonction contrôle de gestion : transformation ou stabilité ? Essai d'élaboration d'un cadre conceptuel de recherche," Post-Print hal-03380217, HAL.
    4. Aziz El Atiki El Guennouni & Salahddine My Abdelouhab, 2008. "ERP et contrôle de gestion : Quel impact pour les entreprises marocaines ? -Etude exploratoire," Post-Print hal-05223035, HAL.

    More about this item

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    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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