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Quel système de contrôle de gestion pour piloter une Supply Chain ?

Listed author(s):
  • Claude Fiore

    ()

    (CRET-LOG - Centre de Recherche sur le Transport et la Logistique - AMU - Aix Marseille Université)

  • Imane El Kartit

    (CRET-LOG - Centre de Recherche sur le Transport et la Logistique - AMU - Aix Marseille Université)

Registered author(s):

    Depuis la fin des années 90, nous assistons à un véritable renouveau du contrôle de gestion, tant au niveau académique que managérial. Plusieurs études sur l’évolution des pratiques de contrôle de gestion dans les entreprises, indiquent que ces dernières s’orientent de plus en plus vers l’adoption des modes de pilotage inter-organisationnels. Nous citons à titre d’exemple les tableaux de bord inter-firmes ; le plan d’affaire conjoint (joint business plan) ; l’analyse stratégique et conjointe des coûts et la comptabilité à livres ouverts. Ce papier consiste donc à présenter les résultats d’une étude descriptive des pratiques adoptées par 50 « contrôleurs de gestion supply chain » en France que nous avons identifiés dans le réseau socio-numérique professionnel Viadeo. L’analyse des premiers résultats obtenus montre que dans le contexte de la supply chain, les systèmes de contrôle de gestion sont amenés à sortir des frontières traditionnelles de l’entreprise pour assurer un mode de pilotage conjoint caractérisé par une forte interactivité inter-organisationnelle.

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    File URL: https://hal-amu.archives-ouvertes.fr/hal-01477188/document
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    Paper provided by HAL in its series Post-Print with number hal-01477188.

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    Date of creation: 07 Sep 2016
    Publication status: Published in Rencontres Internationales de la Recherche en Logistique , Sep 2016, Lausanne, Suisse. 2016
    Handle: RePEc:hal:journl:hal-01477188
    Note: View the original document on HAL open archive server: https://hal-amu.archives-ouvertes.fr/hal-01477188
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

    References listed on IDEAS
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    1. Hakansson, Hakan & Lind, Johnny, 2004. "Accounting and network coordination," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 51-72, January.
    2. Mohammed Amine Balambo & Abdellah Houssaini, 2011. "Typologies d'intégration des Supply Chains : perspectives pour le contexte Marocain," Post-Print hal-00819011, HAL.
    3. Caglio, Ariela & Ditillo, Angelo, 2008. "A review and discussion of management control in inter-firm relationships: Achievements and future directions," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 865-898.
    4. repec:dau:papers:123456789/13482 is not listed on IDEAS
    5. repec:dau:papers:123456789/1506 is not listed on IDEAS
    6. Gwenaëlle Nogatchewsky, 2009. "Contrôle inter-organisationnel," Post-Print halshs-00498708, HAL.
    7. Catherine Goullet & François Meyssonnier, 2011. "Le contrôle des réseaux de franchise," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 17(1), pages 99-121.
    8. Thomas Stenger & Alexandre Coutant, 2013. "Les sites de réseautage professionnel au service du marketing : le cas Viadeo," Post-Print hal-01187762, HAL.
    9. Groot, Tom L. C. M. & Merchant, Kenneth A., 2000. "Control of international joint ventures," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 579-607, August.
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