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Le contrôle de gestion, un levier de la mutation des entreprises publiques de réseau françaises ?

  • Gilles David

    ()

    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

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    Le contrôle de gestion peut-il être un levier de la mutation des entreprises publiques françaises ? Une étude de cas a été réalisée à la Société Nationale des Chemins de fer Français (SNCF) entre 1996 et 1998. Le contrôle de gestion s'adapte à la mutation stratégique et structurelle de cette entreprise. Les objectifs sont de décentraliser les responsabilités et de gérer plusieurs axes de performances (client, homme, entreprise). Le système « officiel » de la Direction du contrôle de gestion, focalisé sur un contrôle financier des performances, ne semble pas jouer un rôle décisif dans l'évolution des modes de management.

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    Paper provided by HAL in its series Post-Print with number halshs-00151258.

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    Date of creation: 01 Feb 2007
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    Publication status: Published, REVISTA FINANTE PUBLICE SI CONTABILITATE, 2007, 1
    Handle: RePEc:hal:journl:halshs-00151258
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00151258/en/
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    1. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    2. Claude HENRY, 1996. "Concurrence et services publics dans l'Union Europeenne," Cahiers de Recherches Economiques du Département d'Econométrie et d'Economie politique (DEEP) 9608, Université de Lausanne, Faculté des HEC, DEEP.
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