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Contrôle de gestion et gouvernance cognitive:le cas d’une banque mutualiste Management accounting and cognitive governance:cooperative bank case study

  • Christine Marsal

    ()

    (Université de Bourgogne)

(VF)La place du contrôle de gestion dans les mécanismes internes de gouvernance est encore peu étudiée. L’emploi de la grille cognitive de la gouvernance permet d’intégrer ces outils. L’étude d’une banque mutuelle montre une très forte dimension interactive de ce contrôle et une participation importante de l’ensemble des parties prenantes : dirigeants, salariés et élus.(VA)Study of management accounting in corporate governance field is poorly represented in academic research. The use of cognitive theory allows us to integrate management accounting tools in internal corporate governance mechanism. The case study in a cooperative bank shows interactive control and involvement of all stakeholders, and more particularly banks holders.

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Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 1100601.

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Length: 36 pages
Date of creation: Jun 2010
Date of revision:
Handle: RePEc:dij:wpfarg:1100601
Contact details of provider: Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

Order Information: Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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  1. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-25, June.
  2. Martin Desrochers & Klaus P. Fischer, 2005. "The Power of Networks: Integration and Financial Cooperative Performance," Cahiers de recherche 0514, CIRPEE.
  3. Brickley, James A. & Zimmerman, Jerold L., 2001. "Changing incentives in a multitask environment: evidence from a top-tier business school," Journal of Corporate Finance, Elsevier, vol. 7(4), pages 367-396, December.
  4. Luigi Zingales, 1997. "Corporate Governance," NBER Working Papers 6309, National Bureau of Economic Research, Inc.
  5. S. Illeris & G. Akehurst, 2002. "Introduction," The Service Industries Journal, Taylor & Francis Journals, vol. 22(1), pages 1-3, January.
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