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Participation du manager au contrôle de gestion et performance managériale, une nouvelle approche

Author

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  • Armelle Godener
  • Marianela Fornerino

Abstract

Combining behavioural and relational management control research streams, a model explaining managerial performance by manager participation in management control processes was developed and tested with a sample of 157 managers. This model has benefited from the research findings in knowledge management. Manager participation has two dimensions: 1) the manager?s contribution to management control, and 2) the use of the information emanating from the management accountant. The results indicate that the relevance of the information provided by the management accountant and the manager?s use of this information mediate the influence of manager?s contribution on managerial performance.

Suggested Citation

  • Armelle Godener & Marianela Fornerino, 2017. "Participation du manager au contrôle de gestion et performance managériale, une nouvelle approche," ACCRA, Association francophone de comptabilité, vol. 23(2), pages 85-110.
    • Handle: RePEc:cai:accafc:cca_232_0085
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    Cited by:

    1. Florence Cavelius & Christoph Endenich & Adrian Zicari, 2018. "L'Impact De La Digitalisation Sur Le Role Du Controleur De Gestion," Post-Print hal-01907810, HAL.

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