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Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese


  • Marc Bollecker

    (GRAICO - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar)


The purpose of this article is to draw up a literature review on the management controllers. We try to define research currents from the study of European's and American's contributions. At first, the article proposes difference between normative works and typological works relating to the management controller's missions. Then, the study describe the individual characteristics and some research paths for broader investigations.

Suggested Citation

  • Marc Bollecker, 2007. "Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese," Post-Print halshs-00522301, HAL.
  • Handle: RePEc:hal:journl:halshs-00522301
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    References listed on IDEAS

    1. Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.
    2. Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
    3. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    4. Andrew L. Friedman & Stephen R. Lyne, 1997. "Activity-based techniques and the death of the beancounter," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 19-44, May.
    5. Graham Francis & Clare Minchington, 1999. "Quantitative skills: is there an expectation gap between the education and practice of management accountants?," Accounting Education, Taylor & Francis Journals, vol. 8(4), pages 301-319.
    6. Thomas Ahrens, 1997. "Strategic interventions of management accountants: everyday practice of British and German brewers," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 557-588.
    7. Jose Luis Arquero Montano & Jose Antonio Donoso & Trevor Hassall & John Joyce, 2001. "Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers' opinion," Accounting Education, Taylor & Francis Journals, vol. 10(3), pages 299-313.
    8. Armelle Godener & Marianela Fornerino & Jocelyne Deglaine, 2003. "Influence Des Pratiques De Communication Orale Des Controleurs De Gestion Sur Les Attitudes Et Comportements Des Managers," Grenoble Ecole de Management (Post-Print) halshs-00582781, HAL.
    9. Hopper, Trevor M., 1980. "Role conflicts of management accountants and their position within organisation structures," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 401-411, October.
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    Cited by:

    1. Julie Demaret & Jérôme Meric, 2013. "La Constitution De La Legitimite Des Controleurs De Gestion : Une Etude Exploratoire," Post-Print hal-00991887, HAL.


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