Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas
This paper introduces the results of an exploratory field research about the relations between the automation of dashboards and the coherence of management control. We study these relations with industrial firm and bank’s examples standing out the sharing of the representations and the coherence of the behaviours. It brings out that the formalization’s increase doesn’t create more rigidity but on the contrary produces more dynamics or continuity and permanence. However, the results point out as well the limit of an automatic management of the coherence because information about long-term adaptation of the firm seems difficult to automate.
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|Date of creation:||Dec 2007|
|Publication status:||Published in Comptabilité Contrôle Audit, Association Francophone de Comptabilité, 2007, 13 (2), pp.75-96|
|Note:||View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00260592|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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