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Les changements en contrôle de gestion - quelle nature et quelles finalités?


  • Tarek Chanegrih

    () (Université de Caen IAE)


(VF)L’objectif de cet article est d’évaluer les changements apportés aux outils de contrôle de gestion des entreprises manufacturières françaises de plus de 100 salariés. Plus particulièrement, cette recherche se focalise sur la fréquence, la nature, la localisation et les finalités de ces changements. Elle se base sur les résultats d’une étude par questionnaire menée auprès de 65 entreprises. Outre l’enrichissement du cadre conceptuel mobilisé qui permet de mieux appréhender l’hétérogénéité des changements en contrôle de gestion, cette recherche identifie les finalités des changements. Elle met en évidence la variabilité de la fréquence des changements selon la localisation et la nature de ceux-ci.(VA)The aim of this article is to appreciate the changes brought to management control systems (MACS) in French manufacturing firms with more than 100 employees. More particularly, the focus is on the frequency, nature, location and purpose of such change. In addition to enhancing the literature with a conceptual framework that may advance our understanding of the heterogeneity of management accounting and control systems change, this article identifies the purpose of change by examining its nature and location simultaneously. It highlights the variability of change frequency depending on its location and nature.

Suggested Citation

  • Tarek Chanegrih, 2010. "Les changements en contrôle de gestion - quelle nature et quelles finalités?," Revue Finance Contrôle Stratégie,, vol. 13(1), pages 5-32, March.
  • Handle: RePEc:dij:revfcs:v:13:y:2010:i:q1:p:5-32.

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    References listed on IDEAS

    1. Williams, John J. & Seaman, Alfred E., 2001. "Predicting change in management accounting systems: national culture and industry effects," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 443-460.
    2. repec:dau:papers:123456789/12245 is not listed on IDEAS
    3. Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 59-69, January.
    4. repec:dau:papers:123456789/13944 is not listed on IDEAS
    5. Moores, Ken & Yuen, Susana, 2001. "Management accounting systems and organizational configuration: a life-cycle perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 351-389.
    6. Bhimani, Alnoor, 1996. "Management Accounting: European Perspectives," OUP Catalogue, Oxford University Press, number 9780198289661, June.
    7. Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 7-26.
    8. Michel Gervais & Gervais Thenet, 1998. "Planification, gestion budgétaire et turbulence," Revue Finance Contrôle Stratégie,, vol. 1(3), pages 57-84, September.
    9. Kari Lukka & Markus Granlund, 1996. "Cost accounting in Finland: current practice and trends of development," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 1-28.
    10. Malmi, Teemu, 1999. "Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 649-672, November.
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    More about this item


    contrôle de gestion; nature du changement; localisation du changement; finalité du changement; management accounting and control systems; nature of change; location of change; purpose of change.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other


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