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Tenir Son Rang : Le Controle De Gestion Dans La Dynamique Du Partage Des Responsabilites Au Sein Des Groupes De Societes

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  • François-Régis Puyou

    (Audencia Recherche - Audencia Business School)

Abstract

This work deals with the dynamic of the distribution of responsibilities within large firms. It studies the mecanisms and the stakes that settle the tension between autonomy and control through the observation of management accounting practices. It clarifies the actors' intentions that trigger the evolutions in the control of subsidiairies. It is argued that managers from the parent companies are mostly trying to maintain their position in the exchanges between entities. Far from being neutral, management accounting tools and procedures are important sources of influence during negotiations around the distribution of legitimate tasks and responsibilities in business groups.

Suggested Citation

  • François-Régis Puyou, 2010. "Tenir Son Rang : Le Controle De Gestion Dans La Dynamique Du Partage Des Responsabilites Au Sein Des Groupes De Societes," Post-Print hal-00481091, HAL.
    • Handle: RePEc:hal:journl:hal-00481091
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481091
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    References listed on IDEAS

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    1. Caroline Lambert & Samuel Sponem, 2005. "Corporate governance and profit manipulation: a French field study," Post-Print halshs-00170340, HAL.
    2. Mark Granovetter, 2005. "The Impact of Social Structure on Economic Outcomes," Journal of Economic Perspectives, American Economic Association, vol. 19(1), pages 33-50, Winter.
    3. Alfred D. Chandler, 1991. "The functions of the HQ unit in the multibusiness firm," Strategic Management Journal, Wiley Blackwell, vol. 12(S2), pages 31-50, December.
    4. repec:dau:papers:123456789/1373 is not listed on IDEAS
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