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L'Architecture Des Systemes De Controle De Gestion : Une Analyse Du Rapport Entre Les Budgets Et Les Systemes De Mesure De La Performance

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  • Christophe Germain

    (Audencia Recherche - Audencia Business School)

Abstract

La recherche s'intéresse aux relations entre les budgets et les systèmes de mesure de la performance. En théorie, deux hypothèses peuvent être envisagées pour analyser ces relations. Les budgets et les systèmes de mesure de la performance peuvent se positionner de façon concurrente les uns par rapport aux autres (logique de substitution) ou bien ne pas s'opposer et proposer un schéma de contrôle plus large (logique de complémentarité). Les résultats d'une enquête réalisée auprès d'un échantillon de 79 grandes entreprises montrent que les deux outils interagissent et qu'il existe une concurrence dans la façon dont ils sont mis en oeuvre au sein du système de contrôle de gestion des entreprises.

Suggested Citation

  • Christophe Germain, 2007. "L'Architecture Des Systemes De Controle De Gestion : Une Analyse Du Rapport Entre Les Budgets Et Les Systemes De Mesure De La Performance," Post-Print halshs-00534760, HAL.
    • Handle: RePEc:hal:journl:halshs-00534760
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00534760
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    References listed on IDEAS

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