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La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale

Author

Listed:
  • Armelle Godener

    () (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

  • Marianela Fornerino

    () (MKT - Marketing - Grenoble École de Management (GEM))

  • Daniel Ray

    (MKT - Marketing - Grenoble École de Management (GEM))

Abstract

First, this paper aims at demonstrating that the "non opportunistic managers' satisfaction towards management control" explains managerial performance. Second, it aims at determining some control levels that management accountants may work on to optimize this satisfaction. To test the model, data was collected through a questionnaire filled in by 185 managers of different companies; the structural equations methodology has been used. Results validate the model and open interesting research possibilities, notably for behavioural models in management control. Besides, this research helps management accountants to better know qualities of the management control process that optimise managerial performance.

Suggested Citation

  • Armelle Godener & Marianela Fornerino & Daniel Ray, 2008. "La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale," Grenoble Ecole de Management (Post-Print) halshs-00525349, HAL.
  • Handle: RePEc:hal:gemptp:halshs-00525349
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00525349
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    References listed on IDEAS

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    6. Hugues, JORDAN, 1998. "Planification et contrôle de gestion en France en 1998," Les Cahiers de Recherche 644, HEC Paris.
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    8. Norreklit, Hanne, 2003. "The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 591-619, August.
    9. Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.
    10. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
    11. Sunder Kekre & Mayuram S. Krishnan & Kannan Srinivasan, 1995. "Drivers of Customer Satisfaction for Software Products: Implications for Design and Service Support," Management Science, INFORMS, vol. 41(9), pages 1456-1470, September.
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