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Automatisation des tableaux de bord et cohérence du contrôle de gestion:à propos de deux cas

Author

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  • Denis Travaillé

    (Université de Montpellier 2)

  • Christine Marsal

    (Université de Bourgogne)

Abstract

Cet article a pour objet de s’interroger sur les rapports entre l’automatisation des tableaux de bord et la cohérence du contrôle de gestion. A partir de deux cas de bureaucraties, celui d’une entreprise industrielle et celui d’une banque, nous étudions cette relation sous l’angle du partage des représentations et de la cohérence des comportements. Il en ressort que l’augmentation de la formalisation ne crée pas davantage de rigidité mais produit au contraire plus de dynamique ou de continuité et de permanence. Cependant, les résultats montrent aussi la limite d’une gestion automatique de la cohérence dans la mesure où les informations nécessaires à l’adaptation à long terme de la firme semblent difficilement automatisables.

Suggested Citation

  • Denis Travaillé & Christine Marsal, 2007. "Automatisation des tableaux de bord et cohérence du contrôle de gestion:à propos de deux cas," Working Papers CREGO 1070602, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:1070602
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    3. Aziz El Atiki El Guennouni & Khalid Chafik, 2015. "L'impact de l'intégration des ERP sur la fonction contrôle de gestion : transformation ou stabilité ? Essai d'élaboration d'un cadre conceptuel de recherche," Post-Print hal-03380217, HAL.

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    More about this item

    Keywords

    cohérence; contrôle de gestion; performance; automatisation des tableaux de bord.;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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