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Les Interactions Strategie / Controle : Le Cas D'Une Banque De Detail

  • Julien Batac

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

  • Olivier De La Villarmois

    (LEM / GREMCO - Lille Economie et Management - Groupe de Recherche en Management et Coordination des Organisations - Université de Lille)

  • Christophe Benavent

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

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    Les rapides évolutions de l'environnement rendent de plus en plus délicates la formulation et la mise en oeuvre de la stratégie. Dans la banque de détail, les nouvelles technologies de l'information représentent une véritable révolution. Une étude de cas permet de confronter des concepts développés par les chercheurs en contrôle aux pratiques organisationnelles. Alors que traditionnellement le rôle du contrôle est limité à la mise en oeuvre de la stratégie, nous nous attarderons principalement sur sa place dans la formulation de la stratégie.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/32/PDF/BATAC.PDF
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    Paper provided by HAL in its series Post-Print with number halshs-00584432.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584432
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584432/en/
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    2. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    3. Robert A. Burgelman, 1983. "Corporate Entrepreneurship and Strategic Management: Insights from a Process Study," Management Science, INFORMS, vol. 29(12), pages 1349-1364, December.
    4. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
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