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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 - M.E.N.E.S.R. - Ministère de l'Éducation nationale, de l’Enseignement supérieur et de la Recherche)


When some papers are used to considering that interactions between management controller and managers may be a source of problems, others researchers defend the cooperation relationship between these two groups of actors. This cooperation can be related to some factors particular the trust. Based on this viewpoint, the article endeavors to study the subject and the frequency of cooperation between management controller and mangers on one hand, and to examine the tie between trust and cooperation. In order to do this, a survey conducted about management controllers and managers is presented. The results have enabled us to emphasize a reciprocal relationship between trust and cooperation: the least little bit of trust is necessary to cooperate and the cooperation relationship reinforces trust.

Suggested Citation

  • Ali Jedidi & Wafa Khlif, 2011. "Confiance et coopération entre le contrôleur de gestion et les managers : Une relation réciproque," Post-Print hal-00650474, HAL.
  • Handle: RePEc:hal:journl:hal-00650474
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    References listed on IDEAS

    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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    management controller; trust; contrôleur de gestion; managers; coopération; confiance;

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