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Confiance et coopération entre le contrôleur de gestion et les managers : Une relation réciproque

  • Ali Jedidi


    (ISCAE - Université de la Manouba)

  • Wafa Khlif


    (LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - Ministère de l'Enseignement Supérieur et de la Recherche Scientifique)

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    Alors que divers contributions considèrent que les interactions entre le contrôleur de gestion et les managers peuvent être conflictuelles, d'autres chercheurs plaident en faveur d'une relation de coopération entre ces deux groupes d'acteurs. Cette coopération peut être liée à un certains nombre de facteurs notamment la confiance. C'est dans cette perspective que s'inscrit notre article qui cherche à étudier, d'une part, l'objet et la fréquence de la coopération entre le contrôleur de gestion et les managers et d'autre part d'examiner le lien entre la confiance et la coopération. Pour ce faire, une enquête menée auprès des contrôleurs de gestion et des managers est présentée. Les résultats mettent en exergue une relation réciproque entre la confiance et la coopération : un minimum de confiance est nécessaire pour coopérer et une coopération renforce la confiance.

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    Paper provided by HAL in its series Post-Print with number hal-00650474.

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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-00650474
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    1. Ferrin, Donald L. & Bligh, Michelle C. & Kohles, Jeffrey C., 2008. "It takes two to tango: An interdependence analysis of the spiraling of perceived trustworthiness and cooperation in interpersonal and intergroup relationships," Organizational Behavior and Human Decision Processes, Elsevier, vol. 107(2), pages 161-178, November.
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