IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper

Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile

  • Walid Cheffi

    ()

    (College of business administration - University of Dubaï)

Registered author(s):

    The non-satisfaction stemming from mainstream perspectives on the use of management accounting by managers is bound to (1) that they suffer from a lack of alignment onto the specificities of managerial work and to (2) that they have produced diffuse and non-integrated knowledge. This paper, by adopting a managerial perspective, informs on the roles of accounting drivers in accordance with the manager's expectations. Based upon a case study of a large organisation, this supplies an analytical framework of the perception and the use of accounting drivers by managers. The literature review supplemented with the empirical study allows the construction of an integrative analysis grill of the roles devoted to accounting: information, decision making, relational and cognitive. Modes of rationality help reveal those meta-roles. These modes are substantial, procedural, partner-centric and cognitive. Afterwards, light was shed on the richness and the co-existence of these roles. This supposedly contributed to a better understanding of the behaviour of managers. Notwithstanding this, it was highlighted that information and relation roles dominate the other two. Moreover, a large cognitive gap between the manager and the accountant could be outlined. This gap is partly due to the inability of the latter to assist the former in accomplishing his organisational roles.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: https://halshs.archives-ouvertes.fr/halshs-00522472/document
    Download Restriction: no

    Paper provided by HAL in its series Post-Print with number halshs-00522472.

    as
    in new window

    Length:
    Date of creation: May 2008
    Date of revision:
    Publication status: Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom, 2008
    Handle: RePEc:hal:journl:halshs-00522472
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00522472
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
    2. Philippe Lorino, 2001. "Le Balanced Scorecard Revisite : Dynamique Strategique Et Pilotage De Performance Exemple D'Une Entreprise Energetique," Post-Print halshs-00584637, HAL.
    3. Mattessich, Richard, 2003. "Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 443-470, July.
    4. Mahmoud Ezzamel, 1997. "Accounting for Management and Managing Accounting: Reflections on Recent Changes in the UK," Journal of Management Studies, Wiley Blackwell, vol. 34(3), pages 439-463, 05.
    5. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    6. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    7. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    8. T.K. Das, 1999. "Cognitive Biases and Strategic Decision Processes: An Integrative Perspective," Journal of Management Studies, Wiley Blackwell, vol. 36(6), pages 757-778, November.
    9. Covaleski, Mark A. & Dirsmith, Mark W., 1991. "The management of legitimacy and politics in public sector administration," Journal of Accounting and Public Policy, Elsevier, vol. 10(2), pages 135-156.
    10. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
    11. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    12. Vandenbosch, Betty, 1999. "An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness," Accounting, Organizations and Society, Elsevier, vol. 24(1), pages 77-92, January.
    13. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
    14. Carla Mendoza & Pierre-Laurent Bescos, 2001. "An explanatory model of managers' information needs: implications for management accounting," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 257-289.
    15. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    16. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    17. Markus, M. Lynne & Pfeffer, Jeffrey, 1983. "Power and the design and implementation of accounting and control systems," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 205-218, May.
    18. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    19. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    20. Scapens, Robert W. & Macintosh, Norman B., 1996. "Structure and agency in management accounting research: A response to Boland's interpretive act," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 675-690.
    21. repec:dau:papers:123456789/9203 is not listed on IDEAS
    22. Cooper, David J. & Hayes, David & Wolf, Frank, 1981. "Accounting in organized anarchies: Understanding and designing accounting systems in ambiguous situations," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 175-191, July.
    23. Jonsson, S., 1998. "Relate management accounting research to managerial work!," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 411-434, May.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00522472. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.