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


  • Marianella Fornerino

    (Grenoble Ecole de Management)

  • Armelle Godener

    (Grenoble Ecole de Management)


(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.

Suggested Citation

  • Marianella Fornerino & Armelle Godener, 2006. "Être contrôleur de gestion en France aujourd’hui : conseiller, adapter les outils,… et surveiller," Revue Finance Contrôle Stratégie,, vol. 9(1), pages 187-208, March.
  • Handle: RePEc:dij:revfcs:v:9:y:2006:i:q1:p:187-208

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    References listed on IDEAS

    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.
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    Cited by:

    1. Angèle Renaud, 2014. "The controller's role in environmental management control
      [Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?]
      ," Post-Print halshs-01178066, HAL.

    More about this item


    contrôle de gestion; métier; image; compétences; management control; job; perception; competencies.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity


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