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Le rôle du service contrôle de gestion dans l'adaptation stratégique des banques Le cas d'une banque de détail

Author

Listed:
  • Julien Batac

    (creff Banque - Université Montesquieu - Bordeaux 4)

  • Youssef Errami

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

Abstract

dans des environnements en mutation tel celui du secteur bancaire, la formation de la stratégie peut parfois nécessiter un processus émergent participatif. A travers un étude de cas, nous avons tenter de restituer le fonctionnement au quotidien d'un service contrôle de gestion et l'influence de son activité et de ses décisions sur le déroulement du processus stratégique d'une banque régionale généraliste, avec l'objectif de proposer une lecture explicative de formes de contrôle qui produisent des connaissances de nature à modifier la stratégie.

Suggested Citation

  • Julien Batac & Youssef Errami, 2005. "Le rôle du service contrôle de gestion dans l'adaptation stratégique des banques Le cas d'une banque de détail," Post-Print halshs-00581122, HAL.
  • Handle: RePEc:hal:journl:halshs-00581122
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00581122
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    References listed on IDEAS

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    3. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    4. Von Krogh, Georg & Roos, Johan, 1995. "Conversation management," European Management Journal, Elsevier, vol. 13(4), pages 390-394, December.
    5. José Allouche & Isabelle Huault, 1998. "Contrôle, coordination et régulation:les nouvelles formes organisationnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 5-31, June.
    6. Robert A. Burgelman, 1983. "Corporate Entrepreneurship and Strategic Management: Insights from a Process Study," Management Science, INFORMS, vol. 29(12), pages 1349-1364, December.
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