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La Participation Des Managers Au Controle De Gestion Et Leur Performance Manageriale

Author

Listed:
  • Armelle Godener

    (GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management)

  • Marianela Fornerino

    (MKT - Marketing - EESC-GEM Grenoble Ecole de Management)

Abstract

The authors suggest, through their literature review that the managers' participation to the management control process (that is to say their degree of use of the information they receive from the process and their degree of cooperation in the transmission of information) influences their managerial performance. The model is completed with the attitude of managers towards management control. It is validated through a survey. Results are interesting at an academic point of view, since they confirm the relevance of integrating the managers' participation to management control in researches belonging to the behavioral research approach in management control. They also are important at a managerial point of view, since they show that management accountants should try and optimize this participation.

Suggested Citation

  • Armelle Godener & Marianela Fornerino, 2009. "La Participation Des Managers Au Controle De Gestion Et Leur Performance Manageriale," Post-Print halshs-00460139, HAL.
    • Handle: RePEc:hal:journl:halshs-00460139
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460139
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    File URL: https://shs.hal.science/halshs-00460139/document
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    Cited by:

    1. Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009. "Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale [Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]," MPRA Paper 12958, University Library of Munich, Germany.

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