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Les pratiques des établissements d'enseignement supérieur et de recherche en matière de pilotage et de contrôle de gestion. 1. Les outils

  • Chatelain-Ponroy, Stéphanie
  • Rival, Madina
  • Sponem, Samuel
  • Torset, Christophe
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    Cet article présente les résultats d’une enquête menée au deuxième trimestre de l’année 2006 auprès des établissements d’enseignement supérieur et de recherche. Cette enquête portait sur les pratiques de contrôle de gestion et de pilotage. Elle visait à comprendre comment les établissements publics d’enseignement supérieur envisageaient et utilisaient leur système de contrôle de gestion. Le questionnaire fut adressé aux secrétaires généraux de tous ces établissements afin de mieux connaître les pratiques existant dans ce domaine. 153 questionnaires furent envoyés, 74 furent exploités.L’enquête comprenait deux parties principales : l’une centrée sur les outils du contrôle de gestion, l’autre sur la fonction contrôle de gestion. L’article présente les résultats de la première partie.

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    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/2321.

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    Date of creation: Nov 2006
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    Publication status: Published in Revue Française de Comptabilité, 2006, no. 393. pp. 43-46.Length: 3 pages
    Handle: RePEc:dau:papers:123456789/2321
    Contact details of provider: Web page: http://www.dauphine.fr/en/welcome.html

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