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Les compétences du contrôleur de gestion : des besoins autant humains que techniques

Author

Listed:
  • Laurent Bironneau

    (CREM - Centre de recherche en économie et management - CNRS - Centre National de la Recherche Scientifique - UR1 - Université de Rennes 1 - UNIV-RENNES - Université de Rennes - UNICAEN - Université de Caen Normandie - NU - Normandie Université)

  • Gervais Thenet

    (CREM - Centre de recherche en économie et management - CNRS - Centre National de la Recherche Scientifique - UR1 - Université de Rennes 1 - UNIV-RENNES - Université de Rennes - UNICAEN - Université de Caen Normandie - NU - Normandie Université)

  • Charles Ducrocq

    (CREM - Centre de recherche en économie et management - CNRS - Centre National de la Recherche Scientifique - UR1 - Université de Rennes 1 - UNIV-RENNES - Université de Rennes - UNICAEN - Université de Caen Normandie - NU - Normandie Université)

  • Bruno Leroy

Abstract

The Management Controllers are facing major changes, related to the development of information technology and communication, but also to the emergence of tools for modelling and analysis. We are interested in the consequences of these mutations on the need for competence of controllers: what are the skills that today must have a controller, and those that will be important in the future? Our analysis is based on a survey of 129 controllers, using a questionnaire which lists both technical skills, and human skills. Our results confirm that the technical skills are still the basis of the daily life of a controller, but respondents attach importance equally strong to social skills and personal skills.

Suggested Citation

  • Laurent Bironneau & Gervais Thenet & Charles Ducrocq & Bruno Leroy, 2012. "Les compétences du contrôleur de gestion : des besoins autant humains que techniques," Post-Print halshs-00760666, HAL.
  • Handle: RePEc:hal:journl:halshs-00760666
    DOI: 10.3917/mav.055.0036
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00760666
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    Cited by:

    1. Teiusan Sorin-Ciprian, 2018. "Difference Between Management Controller And Assistant Manager," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 80-91, August.
    2. Laetitia Legalais, 2015. "L'Influence D'Un Blocage De Carriere Sur La Construction De L'Identite Professionnelle : Le Cas Des Contrôleurs De Gestion," Post-Print hal-01188764, HAL.

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