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Processus de construction de la confiance et configuration de contrôle de gestion

Author

Listed:
  • Wafa Khlif

    (LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - M.E.N.E.S.R. - Ministère de l'Education nationale, de l’Enseignement supérieur et de la Recherche)

Abstract

L'enrichissement de la compréhension du contrôle de gestion par une dimension plus "humaine" a conduit naturellement à l'émergence de concepts "qualitatifs". La confiance fait partie de ces concepts ignorés dans un contexte instrumental. L'objectif de cette recherche est d'analyser le processus de construction de la confiance relativement aux éléments de contrôle de gestion. En premier lieu, ce travail discute le lien entre le contrôle de gestion et la confiance dans l'organisation La complémentarité du contrôle de gestion et de la confiance, à travers ces différentes formes, s'inscrit dans la réduction de la complexité et de l'incertitude de l'action sociale dans des proportions manageables2. En second lieu, il explore trois formes de confiance (instrumentale, comportementale et morale) pouvant être reliées aux éléments du processus de contrôle de gestion (mesure, évaluation et motivation).

Suggested Citation

  • Wafa Khlif, 2000. "Processus de construction de la confiance et configuration de contrôle de gestion," Post-Print hal-00327267, HAL.
    • Handle: RePEc:hal:journl:hal-00327267
    Note: View the original document on HAL open archive server: https://hal.science/hal-00327267
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    File URL: https://hal.science/hal-00327267/document
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    Cited by:

    1. Henri Mahé de Boislandelle & Jean-Marie Estève, 2013. "Conduire une grappe d'entreprises par un management responsable," Post-Print hal-03037430, HAL.

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