IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Quelles perspectives pour la recherche en contrôle de gestion?

  • Henri Bouquin

    ()

    (Université Paris-Dauphine)

Registered author(s):

    (VF)Cet article montre en quoi le contrôle de gestion est une construction complexe qui intègre son propre processus d’équilibration. Le modèle classique sert de base à toutes les constructions d’aujourd’hui, malgré les risques qu’il comprend. L’importance future de l’immatériel suggère des pistes nouvelles:prise en compte des liens avec les parties prenantes comme base à la création de valeur et intégration d’une nouvelle diversité des ressources rares, au-delà des ressources financières.(VA)This article shows why management control systems are complex devices where tools and processes interact in an equilibrating manner. The classical model is now widely implemented, in spite of the risks included. But the specific stakes raised by intangible assets suggest new tracks for future research:the challenge will be to analyze management control systems accounting for stakeholder relationships as a basis for value creation and for important non-financial resources of a new kind.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://leg2.u-bourgogne.fr/rev/112b191.pdf
    Download Restriction: no

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 11 (2008)
    Issue (Month): Special (June)
    Pages: 177-191

    as
    in new window

    Handle: RePEc:dij:revfcs:v:11:y:2008:i:q2:p:177-191
    Contact details of provider: Web page: http://www.revues.org/

    Order Information: Email:


    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Pezet, Eric & Lambert, Caroline, 2007. "Discipliner les autres et agir sur soi : la double vie du contrôleur de gestion," Economics Papers from University Paris Dauphine 123456789/724, Paris Dauphine University.
    2. Gérard Charreaux & Philippe Desbrières, 1997. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Working Papers CREGO 0970801, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:11:y:2008:i:q2:p:177-191. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gérard Charreaux)

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.