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Les controleurs de gestion : des hommes de liaison?

Author

Listed:
  • Bollecker, M.

Abstract

Les Sciences de gestion se caracterssent actuellement par une transformation de leur objet d'analyse les organisations. Au sein de celles-ci, les systemes de controle de gestion n'echappent pas a cette mutation. Il en resulte des incertitudes perceptibles dans la litterature, sur l'evolution de la fonction de l'animateur de ces systemes, les controleurs de gestion. Le present article tente alors de clarifier le role que jouent les controleurs actuellement dans les entreprises.

Suggested Citation

  • 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.
    • Handle: RePEc:fth:grefge:2001-7
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    Cited by:

    1. Marianella Fornerino & Armelle Godener, 2006. "Être contrôleur de gestion en France aujourd’hui : conseiller, adapter les outils,… et surveiller," Revue Finance Contrôle Stratégie, revues.org, vol. 9(1), pages 187-208, March.
    2. Florence Cavelius & Christoph Endenich & Adrian Zicari, 2018. "L'Impact De La Digitalisation Sur Le Role Du Controleur De Gestion," Post-Print hal-01907810, HAL.

    More about this item

    Keywords

    GESTION ; ENTREPRISES;

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • L10 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - General

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