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Les DSI à la recherche de la valeur entre hiérarchie et marché. Proposition d'un cadre d'analyse pour l'étude du contrôle de gestion dans la fonction SI

  • Nicolas Antheaume

    ()

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

  • Noël Barbu

    ()

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

  • Marie Catalo

    ()

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

Registered author(s):

    La fonction système d'information a connu d'importantes évolutions. Elle est à la fois très associée aux produits et services proposés par les organisations et fait l'objet d'une sous-traitance accrue. Reste à savoir si le contrôle de gestion de cette fonction est resté le même. Une revue de littérature professionnelle et scientifique témoigne de l'intérêt des professionnels du SI pour le contrôle de gestion et une absence d'intérêt relatif pour ce sujet sur le plan scientifique. En nous inscrivant dans la lignée des études sur les liens entre stratégie, structure et outils nous proposons un cadre d'analyse pour confronter les discours sur le contrôle de gestion dans la fonction S.I. à l'utilisation effective des outils. Le but est de dégager différentes configurations et leur évolution sur dix ans.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/64/59/93/PDF/Antheaume_Barbu_Catalo.pdf
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    Paper provided by HAL in its series Post-Print with number hal-00645993.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00645993
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00645993/en/
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    1. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    2. Alfred D. Chandler, 1969. "Strategy and Structure: Chapters in the History of the American Industrial Enterprise," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262530090, June.
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