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Controle De Gestion, Capacites Dynamiques Et Strategies Emergentes Dans Les Organisations Entrepreneuriales : La Conception D'Un Balanced-Scorecard Comme « Levier De Controle Interactif »

  • Laurence Lehmann-Ortega

    (CEROM - Centre d'Etudes et de Recherche sur les Organisations et le Management - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Gérald Naro

    (ERFI – ISEM - UM1 - Université Montpellier 1)

Registered author(s):

    Cette communication porte sur la problématique du contrôle de gestion dans le contexte d'organisations entrepreneuriales confrontées au dilemme exploitation/exploration (March, 1991). Elle s'appuie sur l'étude de cas d'une entreprise entrepreneuriale. Il s'agissait de concevoir un Balanced Scorecard (BSC), en vue d'expérimenter la mise en place d'un système de contrôle de gestion ambidextre, fondée sur le modèle des leviers de contrôle développé par Simons (1995). Simons (1995) suggère ainsi la possibilité d'un partage des systèmes de contrôle entre, d'une part, l'activation de leviers de contrôle diagnostic, permettant de gérer les situations relevant de l'exploitation, en contrôlant la mise en oeuvre et les résultats des stratégies délibérées et, d'autre part, l'utilisation de leviers de contrôle interactifs, favorisant la formation des stratégies émergentes, dans une logique d'exploration. Le BSC est expérimenté dans une approche interactive. L'article repose sur l'idée selon laquelle l'aptitude du management à développer un contrôle interactif et, au-delà, un contrôle ambidextre, procède des capacités dynamiques de la firme.

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    Paper provided by HAL in its series Post-Print with number halshs-00525411.

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    Date of creation: May 2008
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    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-00525411
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    1. O. De La Villarmois & O. Stephan, 2005. "Quand l'outil de diagnostic devient interactif," Post-Print hal-00185018, HAL.
    2. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    3. Marion Soulerot & Anne-Laure Farjaudon, 2007. "Les implications du dilemme exploitation/exploration sur le contrôle de gestion: le cas d'une entreprise de produits de grande consommation," Post-Print halshs-00150482, HAL.
    4. James G. March, 1978. "Bounded Rationality, Ambiguity, and the Engineering of Choice," Bell Journal of Economics, The RAND Corporation, vol. 9(2), pages 587-608, Autumn.
    5. Sarasvathy, Saras D. & Dew, Nicholas, 2005. "Entrepreneurial logics for a technology of foolishness," Scandinavian Journal of Management, Elsevier, vol. 21(4), pages 385-406, December.
    6. O'Reilly, Charles A., III & Tushman, Michael, 2007. "Ambidexterity as a Dynamic Capability: Resolving the Innovator's Dilemma," Research Papers 1963, Stanford University, Graduate School of Business.
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