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

  • 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))

Registered author(s):

    L'objectif de cet article consiste, en premier lieu, à montrer que la « satisfaction des managers non opportunistes vis-à-vis du contrôle de gestion » est une variable explicative de la performance managériale. L'objectif est, en second lieu, de déterminer les leviers sur lesquels les contrôleurs de gestion peuvent agir pour maximiser cette satisfaction. A partir d'une enquête par questionnaire passée auprès de managers en contact avec un service de contrôle de gestion (185 réponses exploitables), le modèle proposé a été testé au moyen d'un modèle d'équations structurelles. Les résultats obtenus valident le modèle proposé, et ouvrent, de ce fait, des pistes de recherches prometteuses. Au-delà de l'enrichissement possible des modèles comportementalistes du contrôle de gestion, cette recherche permet aussi aux contrôleurs de gestion de mieux connaître les qualités du processus de contrôle de gestion à rechercher pour optimiser la performance managériale.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/53/49/PDF/p55.pdf
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    Paper provided by HAL in its series Grenoble Ecole de Management (Post-Print) with number halshs-00525349.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:gemptp:halshs-00525349
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525349
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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    1. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    2. Hugues, JORDAN, 1998. "Planification et contrôle de gestion en France en 1998," Les Cahiers de Recherche 644, HEC Paris.
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    8. 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.
    9. Otley, David & Fakiolas, Alexander, 2000. "Reliance on accounting performance measures: dead end or new beginning?," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 497-510, May.
    10. 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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