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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 - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)


Is an implementation of a management control system in a public company a lever of change ? A case study was carried out with the French National Railway Company between 1996 and 1998. The management control adapts to the strategic and structural change. The objectives are to decentralize the responsibilities and to manage several axes of performances (customers, employees, company). The "official" system of the management controllers, focused on a financial dimension of the performances, does not seem to play a decisive part in the evolution of the management control process. Other processes of control, carrying a nonmonetary language, seem to support this change.

Suggested Citation

  • Gilles David, 2007. "Le contrôle de gestion, un levier de la mutation des entreprises publiques de réseau françaises ?," Post-Print halshs-00151258, HAL.
  • Handle: RePEc:hal:journl:halshs-00151258
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    References listed on IDEAS

    1. 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.
    2. 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.
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