IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Être contrôleur de gestion en France aujourd’hui : conseiller, adapter les outils,… et surveiller

Listed author(s):
  • Marianella Fornerino

    (Grenoble Ecole de Management)

  • Armelle Godener

    (Grenoble Ecole de Management)

Registered author(s):

    (VF)Au moyen d’une enquête quantitative, le métier de contrôleur de gestion est appréhendé en termes de missions, d’image et de compétences. Deux types de postes, les techniciens et les conseillers, ont été identifiés. L’existence d’une mission d’adaptation des outils aux besoins des managers pour ces deux types de postes et la large représentation des « conseillers » montrent que de nombreux contrôleurs comprennent leur métier comme au service des managers. Pourtant, le contrôle de gestion est fréquemment perçu par ces derniers comme un « carcan » ou un « organe de surveillance ». Par ailleurs, l’importance des compétences relationnelles est soulignée pour les conseillers. (VA)Through a survey, the job of the controller is analyzed in terms of (1) missions, (2) perception by managers and (3) key competencies. Two types of job profiles – technicians and advisors – have been identified. The existence, in both types of jobs, of a mission of adapting tools to managers’ needs and also the large representation of advisors demonstrate that many controllers apprehend their job as being in the service of managers. However, management control is often described by managers in the following terms: “constraints” and “big brother”. Furthermore, the importance of relational competencies is emphasized for advisors.

    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:
    Download Restriction: no

    Article provided by in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 9 (2006)
    Issue (Month): 1 (March)
    Pages: 187-208

    in new window

    Handle: RePEc:dij:revfcs:v:9:y:2006:i:q1:p:187-208
    Contact details of provider: Web page:

    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.:

    in new window

    1. Bollecker, M., 2001. "Les controleurs de gestion : des hommes de liaison?," Papers 2001-7, Groupe de recherche en économie financière et en gestion des entreprises, Universite Nancy 2.
    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:9:y:2006:i:q1:p:187-208. 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.