IDEAS home Printed from https://ideas.repec.org/p/dij/wpfarg/1110503.html
   My bibliography  Save this paper

Conseil d‘administration et gouvernance:une réflexion à partir du modèle des leviers de pilotage de Simons

Author

Listed:
  • Gérard Charreaux

    () (Université de Bourgogne, LEG (FARGO)-UMR 5118)

Abstract

En s’inspirant de la littérature relevant du champ du contrôle de gestion, en particulier du modèle des leviers de pilotage (levers of control) proposé par Simons (1995), l’objectif de cet article est de montrer quel peut être l’apport du management control pour analyser le pilotage des dirigeants assuré par le conseil d’administration – c’est-à-dire leur gouvernance. Cette dernière emprunte simultanément trois voies correspondant aux grands courants de la gouvernance, les courants disciplinaire, cognitif et comportemental.

Suggested Citation

  • Gérard Charreaux, 2011. "Conseil d‘administration et gouvernance:une réflexion à partir du modèle des leviers de pilotage de Simons," Working Papers CREGO 1110503, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  • Handle: RePEc:dij:wpfarg:1110503
    as

    Download full text from publisher

    File URL: http://crego.u-bourgogne.fr/images/stories/wp/1110503.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Gérard Charreaux & Philippe Desbrières, 1998. "Gouvernance des entreprises:valeur partenariale contre valeur actionnariale," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 57-88, June.
    2. Pugliese, A. & Bezemer, P.J. & Zattoni, A. & Huse, M. & van den Bosch, F.A.J. & Volberda, H.W., 2009. "Boards of Directors’ Contribution to Strategy: A Literature Review and Research Agenda," ERIM Report Series Research in Management ERS-2009-013-STR, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    3. Gérard Charreaux & Peter Wirtz, 2006. "Gouvernance des entreprises," Post-Print hal-00384939, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Christine Marsal, 2015. "Professionalisation Des Administrateurs Et Fonctionnement Des Comites Issus Du Conseil D'Administration: Le Cas D'Une Banque Cooperative," Post-Print hal-01188787, HAL.

    More about this item

    Keywords

    modèle des leviers de pilotage de Simons; gouvernance disciplinaire; gouvernance cognitive; gouvernance comportementale;

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dij:wpfarg:1110503. 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: (Angèle RENAUD). General contact details of provider: .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.