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La stabilité des activités des contrôleurs de gestion est-elle paradoxale?

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  • Sèna John-Ahyee

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

In this paper, we analyze the supposed stability of management accountants' practices. After presenting the traditional activities of management accountants, critics made about them, and propositions suggested for a renewal, we use some empirical studies to analyze their evolution. The studies show a low adoption of strategic management accounting tools and little evolution of practices. To try to explain this report of stability in management accounting practices, we suggest two theoretical hypotheses: the constant pressure of financial paradigm and the constant relevance of traditional management accounting tools.

Suggested Citation

  • Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    • Handle: RePEc:hal:journl:hal-00690976
    Note: View the original document on HAL open archive server: https://hal.science/hal-00690976
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    References listed on IDEAS

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