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Les outils et pratiques de contrôle de gestion dans les Scop pour piloter la performance globale

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  • Christophe Maurel

    (GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage, IAE Angers - Institut d'Administration des Entreprises (IAE) - Angers - UA - Université d'Angers)

  • François Pantin

    (GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage, IAE Angers - Institut d'Administration des Entreprises (IAE) - Angers - UA - Université d'Angers)

Abstract

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Suggested Citation

  • Christophe Maurel & François Pantin, 2020. "Les outils et pratiques de contrôle de gestion dans les Scop pour piloter la performance globale," Post-Print hal-02525165, HAL.
    • Handle: RePEc:hal:journl:hal-02525165
    Note: View the original document on HAL open archive server: https://univ-angers.hal.science/hal-02525165
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    References listed on IDEAS

    as
    1. Angèle Renaud, 2007. "Mesure de la performance globale des entreprises," Post-Print hal-00708351, HAL.
    2. Wirtz, Peter, 2011. "The cognitive dimension of corporate governance in fast growing entrepreneurial firms," European Management Journal, Elsevier, vol. 29(6), pages 431-447.
    3. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
    4. Moez Essid & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 17(2), pages 59-88.
    5. Moez Essid & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," ACCRA, Association francophone de comptabilité, vol. 17(2), pages 59-88.
    6. Angèle Renaud, 2011. "Vers une tridimensionalité du contrôle interactif," Post-Print hal-00650565, HAL.
    7. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
    8. François Meyssonnier & Fana Rasolofo-Distler, 2008. "Le contrôle de gestion entre responsabilité globale et performance économique : le cas d'une entreprise sociale pour l'habitat," ACCRA, Association francophone de comptabilité, vol. 14(2), pages 107-124.
    9. Christophe Maurel & Mouloud Tensaout, 2014. "Proposition d'un modèle de représentation et de mesure de la performance globale," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 20(3), pages 73-99.
    10. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    11. Peter Foreman & David A. Whetten, 2002. "Members' Identification with Multiple-Identity Organizations," Organization Science, INFORMS, vol. 13(6), pages 618-635, December.
    12. repec:dau:papers:123456789/7561 is not listed on IDEAS
    13. Angèle Renaud, 2013. "L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environnementaux dans une entreprise française de vins et spir," Post-Print hal-00879214, HAL.
    14. François Meyssonnier & Fana Rasolofo-Distler, 2008. "Le contrôle de gestion entre responsabilité globale et performance économique : le cas d'une entreprise sociale pour l'habitat," Post-Print hal-02998995, HAL.
    15. Robert Simons, 1991. "Strategic orientation and top management attention to control systems," Strategic Management Journal, Wiley Blackwell, vol. 12(1), pages 49-62, January.
    16. Angèle Renaud, 2013. "L’articulation des usages diagnostique et interactif d’un seul et même système de contrôle de gestion:le cas d’un système d’indicateurs environnementaux dans une entreprise française de vins et spirit," Revue Finance Contrôle Stratégie, revues.org, vol. 16(3), pages 39-63, September.
    17. Nicolas Berland & Moez Essid, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print hal-01680996, HAL.
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