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Les Systèmes De Contrôle Traditionnels Et Modernes : Articulation Et Modes D'Existence Dans Les Entreprises Françaises

Author

Listed:
  • Youssef Errami

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

Cette étude qualitative a pour objectif d'explorer les pratiques d'utilisation des systèmes de contrôle et de mesure de la performance dans les entreprises françaises à la lumière des modèles théoriques développés depuis les années 1990, et des travaux de Robert Simons sur les systèmes de contrôle « diagnostic » et « interactif ». Il en ressort que les acteurs, face à une situation difficile de l'entreprise, n'utilisent pas toutes les possibilités des systèmes de contrôle pour chercher des solutions, mais essayent de réduire l'incertitude en concentrant leur attention sur un nombre limité d'indicateurs, peu compliqués, bien maîtrisés, et dont les finalités sont complètement comprises.

Suggested Citation

  • Youssef Errami, 2007. "Les Systèmes De Contrôle Traditionnels Et Modernes : Articulation Et Modes D'Existence Dans Les Entreprises Françaises," Post-Print halshs-00543115, HAL.
    • Handle: RePEc:hal:journl:halshs-00543115
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543115v1
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    References listed on IDEAS

    as
    1. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
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    3. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
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    6. Wanda J. Orlikowski, 2000. "Using Technology and Constituting Structures: A Practice Lens for Studying Technology in Organizations," Organization Science, INFORMS, vol. 11(4), pages 404-428, August.
    7. Robert Simons, 1991. "Strategic orientation and top management attention to control systems," Strategic Management Journal, Wiley Blackwell, vol. 12(1), pages 49-62, January.
    Full references (including those not matched with items on IDEAS)

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