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La structuration du contrôle de gestion dans trois ETI familiales et industrielles

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  • Dominique Barbelivien

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

  • François Meyssonnier

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

The study of the implementation of the management control in three medium-sized companies, family and industrial, shows that it does not depend of the size of the company and that the management control is more based on a logic of rationalization than on a logic of financialisation. The process of structuring of the management control is limited in its objectives and incomplete in the instrumentation. The performance management system in which it results grants only a power of influence moderated to the new management controller. The analytical grids of contingency theory (CT), of the game of the actors (ASO of Crozier and Friedberg) or of the theory of the translation (ANT of Callon and Latour) are used and discussed to explain these steps of structuring of the management control

Suggested Citation

  • Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Post-Print hal-01901076, HAL.
    • Handle: RePEc:hal:journl:hal-01901076
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901076
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    References listed on IDEAS

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