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Outils de contrôle de gestion et innovation en PME

Author

Listed:
  • Katia Dangereux

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Philippe Chapellier

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Fabienne Villessèque-Dubus

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

Abstract

L'objectif de cette étude est de comprendre le rôle des outils de contrôle de gestion au sein des entreprises innovantes en tentant de déterminer dans quelle mesure et sous quelles conditions ces outils peuvent être perçus comme favorables à l'activité innovante. Pour cela, une étude qualitative a été réalisée auprès de 19 PME innovantes. Les résultats soulignent l'influence positive des outils de contrôle de gestion sur l'innovation et mettent en exergue les conditions nécessaires pour observer cette relation positive.

Suggested Citation

  • Katia Dangereux & Philippe Chapellier & Fabienne Villessèque-Dubus, 2016. "Outils de contrôle de gestion et innovation en PME," Post-Print hal-02090154, HAL.
    • Handle: RePEc:hal:journl:hal-02090154
    Note: View the original document on HAL open archive server: https://hal.science/hal-02090154
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