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Les Tableaux De Bord Strategiques : Une Instrumentation Du Controle De Gestion Strategique Concepts, Instrumentation Et Enquete


  • Grégory Wegmann

    (GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Panthéon-Sorbonne - Institut d'Administration des Entreprises (IAE) - Paris)


Après avoir expliqué que les développements autour de la notion de Contrôle de Gestion Stratégique sont à l'origine des Tableaux de Bord Stratégiques, nous présenterons les résultats d'une enquête. Celle-ci, constituée d'un volet quantitatif et d'un volet qualitatif, témoignera de l'intérêt des managers français pour de nouvelles approches en contrôle de gestion.

Suggested Citation

  • Grégory Wegmann, 2001. "Les Tableaux De Bord Strategiques : Une Instrumentation Du Controle De Gestion Strategique Concepts, Instrumentation Et Enquete," Post-Print halshs-00584660, HAL.
  • Handle: RePEc:hal:journl:halshs-00584660
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    References listed on IDEAS

    1. Bromwich, Michael, 1990. "The case for strategic management accounting: The role of accounting information for strategy in competitive markets," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 27-46.
    2. 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.
    3. repec:dau:papers:123456789/12567 is not listed on IDEAS
    4. Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.
    5. Atkinson, Anthony, 1998. "Strategic performance measurement and incentive compensation," European Management Journal, Elsevier, vol. 16(5), pages 552-561, October.
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    Cited by:

    1. Cindy Zawadzki, 2006. "Indicateurs, acteurs et slack : la gestion de la viabilité hivernale sur les autoroutes," Post-Print halshs-00558405, HAL.


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