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Les systèmes de pilotage : une relecture critique inspirée des travaux de Simons

Listed author(s):
  • Olivier Saulpic

    (Département Contrôle et Pilotage des Organisations - ESCP-EAP)

  • Jean-Pierre Ponssard

    (Department of Economics, Ecole Polytechnique - Polytechnique - X - CNRS - Centre National de la Recherche Scientifique)

Une grille fondée sur trois dimensions (spécificité de l'outil, implication des managers, lien entre mesure et rémunération) permet de caractériser deux idéaux-types de systèmes de pilotage (diagnostiques et interactifs). Les tentatives récentes de rénovation du contrôle de gestion sont cohérentes avec ces idéaux types : les systèmes de pilotage par la vision stratégique sont de type interactifs alors que les systèmes de pilotage par la valeur sont de type diagnostiques. Cet éclairage permet de comprendre leurs forces et faiblesses respectives et de montrer que le dépassement de leurs limites passe par une complémentarité entre types de systèmes.

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Paper provided by HAL in its series Post-Print with number halshs-00525975.

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Date of creation: May 2008
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-00525975
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  1. Jensen, Michael C & Murphy, Kevin J, 1990. "Performance Pay and Top-Management Incentives," Journal of Political Economy, University of Chicago Press, vol. 98(2), pages 225-264, April.
  2. Joel M. Stern & G. Bennett Stewart & Donald H. Chew, 1995. "The Eva® Financial Management System," Journal of Applied Corporate Finance, Morgan Stanley, vol. 8(2), pages 32-46.
  3. François Larmande & Jean-Pierre Ponssard, 2004. "EVA and the Controllability-congruence Trade-off: An Empirical Investigation," CESifo Working Paper Series 1257, CESifo Group Munich.
  4. Gilles Garel & Christophe Midler, 2001. "Front-Loading Problem-Solving in Co-Development : Managing the Contractual, Organizational and Cognitive Dimensions," Post-Print hal-00262521, HAL.
  5. 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.
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