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Les mécanismes de contrôle dans un contexte de différenciation des systèmes d’information

Author

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  • Marc Bollecker

    (Université de Haute-Alsace)

Abstract

(VF)Cet article cherche à montrer que l’engouement pour la différenciation des données, perceptible dans la littérature de contrôle de gestion, est à relativiser dans la mesure où elle présente des risques d’apparition de problèmes de coordination. Une étude menée sur des entreprises industrielles cherche à vérifier cette thèse et à identifier les mécanismes informationnels et organisationnels de contrôle mis en œuvre dans un tel contexte. Les résultats révèlent que les risques liés aux systèmes d’information différenciés se présentent surtout dans les organisations sujettes à des problèmes de coordination. Ils montrent également le rôle des contrôleurs dans la gestion de ces dysfonctionnements.(VA) The purpose of this article is to show that the flurry of interest in data differentiation, which has been perceptible in the management control literature, should be put in perspective in as far as it represents a risk of the appearance of coordination problems. A study carried out in industrial companies attempts to verify this thesis and to identify the informational and organisational mechanisms implemented in such a context. The results reveal that the risks related to the differentiated information systems occur especially in organizations prone to problems of coordination. They also show the role of the controllers in the management of these risks.

Suggested Citation

  • Marc Bollecker, 2004. "Les mécanismes de contrôle dans un contexte de différenciation des systèmes d’information," Revue Finance Contrôle Stratégie, revues.org, vol. 7(4), pages 59-85, December.
    • Handle: RePEc:dij:revfcs:v:7:y:2004:i:q4:p:59-85
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    References listed on IDEAS

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    1. Hélène Bergeron, 2000. "Les indicateurs de performance en contexte PME, quel modèle appliquer?," Post-Print halshs-00587425, HAL.
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    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. 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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    More about this item

    Keywords

    mécanisme de contrôle organisationnel; indicateurs non financier; organisational control mechanism; non-financial indicators;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

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