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Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas

Author

Listed:
  • Denis Travaillé

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

  • Christine Marsal

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

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.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Denis Travaillé & Christine Marsal, 2007. "Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas," Post-Print halshs-00260592, HAL.
    • Handle: RePEc:hal:journl:halshs-00260592
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    Cited by:

    1. Aziz El Atiki El Guennouni & Salahddine My Abdelouhab, 2008. "ERP et contrôle de gestion : Quel impact pour les entreprises marocaines ? -Etude exploratoire," Post-Print hal-05223035, HAL.
    2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    3. repec:dau:papers:123456789/1486 is not listed on IDEAS
    4. Aziz El Atiki El Guennouni & Khalid Chafik, 2015. "L'impact de l'intégration des ERP sur la fonction contrôle de gestion : transformation ou stabilité ? Essai d'élaboration d'un cadre conceptuel de recherche," Post-Print hal-03380217, HAL.

    More about this item

    Keywords

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    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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