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Quelles perspectives pour la recherche en contrôle de gestion?


  • Henri Bouquin

    () (Université Paris-Dauphine)


(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.

Suggested Citation

  • Henri Bouquin, 2008. "Quelles perspectives pour la recherche en contrôle de gestion?," Revue Finance Contrôle Stratégie,, vol. 11(Special), pages 177-191, June.
  • Handle: RePEc:dij:revfcs:v:11:y:2008:i:q2:p:177-191

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    References listed on IDEAS

    1. Gérard Charreaux & Philippe Desbrières, 1998. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Revue Finance Contrôle Stratégie,, vol. 1(2), pages 57-88, June.
    2. repec:dau:papers:123456789/724 is not listed on IDEAS
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    Cited by:

    1. Marie-Andrée Caron & Hugues Boisvert, 2015. "Contrôle de gestion et gouvernance de l'université : la comptabilité comme ressource discursive de la performance," Post-Print hal-01188554, HAL.

    More about this item


    contrôle de gestion; immatériel; marque; parties prenantes; risque; contrôle interne; management control; intangibles; brand; stakeholders; risk; internal control.;

    JEL classification:

    • L19 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General


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