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L'évolution du contrôle de gestion : révolution ou mystification ?

Author

Listed:
  • Stéphanie Chatelain-Ponroy

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Samuel Sponem

    (HEC Montréal - HEC Montréal)

Abstract

Depuis vingt ans, de nouveaux outils de contrôle de gestions apparaissent régulièrement. Leurs promoteurs, consultants et / ou professeurs dans de grandes Business Schools, les présentent comme des révolutions managériales qui devraient bouleverser une méthode de management dont on a l'habitude de dire qu'elle est née dans de grandes entreprises américaines au cours des années 20 et qu'elle a été théorisée dans les années 60 par R.N. Anthony, professeur à la Harvard Business School. Qu'apportent de nouveau ces outils de contrôle de gestion ? Changent-ils fondamentalement le processus de contrôle de gestion ?

Suggested Citation

  • Stéphanie Chatelain-Ponroy & Samuel Sponem, 2011. "L'évolution du contrôle de gestion : révolution ou mystification ?," Post-Print halshs-00631718, HAL.
    • Handle: RePEc:hal:journl:halshs-00631718
    as

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    Keywords

    contrôle de gestion; outils;

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