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Les pratiques du contrôle de gestion face au changement

Author

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  • Olfa Turki

    (ISG Tunis - ISG Tunis)

Abstract

Face à une économie mondiale caractérisée par l'ouverture des marchés, la libéralisation des échanges et l'avènement des technologies de l'information ; les entreprises sont contraintes de remettre en cause leurs pratiques de contrôle de gestion, ainsi que leur modèle d'organisation afin d'améliorer leur performance et d'être compétitives, condition nécessaire à leur pérennité. L'objet de cette communication consiste à étudier l'évolution des pratiques du contrôle de gestion face aux nouveaux besoins des entreprises qui sont confrontées à une turbulence de leur environnement. L'illustration sera faite à partir d'une validation empirique dans le contexte tunisien.

Suggested Citation

  • Olfa Turki, 2006. "Les pratiques du contrôle de gestion face au changement," Post-Print halshs-00581076, HAL.
  • Handle: RePEc:hal:journl:halshs-00581076 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00581076
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