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Le contrôle de gestion dans une dynamique de changement : Définition d'un cadre d'analyse

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  • Lionel Touchais

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article porte sur la question fondamentale de la nature et du rôle des outils de gestion dans le pilotage de l'action organisée en situation de changement. De manière plus spécifique, nous nous interrogeons sur le caractère contrôlable du changement stratégique et, par extension, organisationnel à l'aide des outils de contrôle de gestion. En d'autres termes, le contrôle subit-il les conséquences des changements en cours au sein de l'entreprise ou, au contraire, participe-t-il à leur implantation, voire à la construction de leur contenu et de quelle(s) manière(s) ? Cet article montre que le contrôle peut jouer un rôle structurant dans une dynamique de changement. Toutefois, cela dépend de ses modalités de fonctionnement et de l'usage qu'en fait la direction. Il peut ainsi constituer : – un outil inhibiteur, source d'inertie, ou, au contraire, un outil révélateur d'un besoin de changement avec notamment le potentiel de diagnostic qui y est attaché ; – un outil véhiculant les changements désirés en modifiant les représentations et interprétations des différents acteurs de l'organisation afin d'induire de nouveaux comportements et logiques de fonctionnement ; – un outil participant à la structuration du projet de changement en amenant les différents acteurs à co-construire son contenu en stimulant et en encadrant les initiatives et les expérimentations individuelles et collectives sources d'apprentissage ; – un outil de contrôle des comportements et des processus vis-à-vis du cadre défini. Enfin, en fonction des caractéristiques du changement (incrémental ou radical, construit ou prescrit) et de la phase de son processus (maturation, déracinement, enracinement), la place du contrôle comme outil de pilotage du changement doit être différent.

Suggested Citation

  • Lionel Touchais, 2006. "Le contrôle de gestion dans une dynamique de changement : Définition d'un cadre d'analyse," Post-Print halshs-00558383, HAL.
    • Handle: RePEc:hal:journl:halshs-00558383
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558383
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    References listed on IDEAS

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    Cited by:

    1. Sophie Raedersdorf & Christian Martinez-Diaz, 2018. "Pilotage Des Processus D'Innovation : Etude Exploratoire Des Outils Et Pratiques," Post-Print hal-01907814, HAL.

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