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La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale

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)

  • Daniel Ray

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

Abstract

First, this paper aims at demonstrating that the "non opportunistic managers' satisfaction towards management control" explains managerial performance. Second, it aims at determining some control levels that management accountants may work on to optimize this satisfaction. To test the model, data was collected through a questionnaire filled in by 185 managers of different companies; the structural equations methodology has been used. Results validate the model and open interesting research possibilities, notably for behavioural models in management control. Besides, this research helps management accountants to better know qualities of the management control process that optimise managerial performance.

Suggested Citation

  • Armelle Godener & Marianela Fornerino & Daniel Ray, 2008. "La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale," Post-Print halshs-00525349, HAL.
    • Handle: RePEc:hal:journl:halshs-00525349
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525349
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    References listed on IDEAS

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    1. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January.
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