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L'adhésion des responsables opérationnels aux systèmes de contrôle : une étude du rôle des contrôleurs de gestion

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  • Marc Bollecker
  • Patricia Niglis

Abstract

The relational dimension of management control were treated by many authors. We show that very few contributions concern the relational activities from the management controllers aiming the acceptance of their function and the tools which they propose. In order to define the contents of these relational activities, present research proposes to use the relational marketing. This theoretical complementarity is tested in an empirical study, which also aims at defining certain determinants of these relational actions.

Suggested Citation

  • Marc Bollecker & Patricia Niglis, 2009. "L'adhésion des responsables opérationnels aux systèmes de contrôle : une étude du rôle des contrôleurs de gestion," ACCRA, Association francophone de comptabilité, vol. 15(1), pages 133-157.
    • Handle: RePEc:cai:accafc:cca_151_0133
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