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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 - Institut d'Administration des Entreprises (IAE) - Paris - UP1 - Université Panthéon-Sorbonne)

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.

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Paper provided by HAL in its series Post-Print with number halshs-00584660.

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Date of creation: May 2001
Date of revision:
Publication status: Published in 22ÈME CONGRES DE L'AFC, May 2001, France. pp.CD-Rom, 2001
Handle: RePEc:hal:journl:halshs-00584660
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  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. David, Albert, 1998. "Outils de gestion et dynamique du changement," Economics Papers from University Paris Dauphine 123456789/12567, Paris Dauphine University.
  4. repec:inr:wpaper:249906 is not listed on IDEAS
  5. 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.
  6. Atkinson, Anthony, 1998. "Strategic performance measurement and incentive compensation," European Management Journal, Elsevier, vol. 16(5), pages 552-561, October.
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