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Management international et contrôle de gestion


  • Ludivine Chalençon

    () (Centre de Recherche Magellan - UJML - Université Jean Moulin Lyon 3 - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Ulrike Mayrhofer

    () (Centre de Recherche Magellan - UJML - Université Jean Moulin Lyon 3 - Institut d'Administration des Entreprises (IAE) - Lyon)


Ce chapitre porte sur la mise en place du contrôle de gestion dans les entreprises internationalisées. Les caractéristiques des principales formes de développement international sont expliquées et quelques statistiques récentes sur les mouvements d'internationalisation présentées. La variété des structures organisationnelles et des mécanismes de contrôle déployés est mise en relief. La problématique du contrôle des activités internationales est discutée, et l'accent est mis sur le contrôle des filiales localisées à l'étranger. Les types de contrôle (marché, bureaucratie, clan) et les méthodes de contrôle (contrôle des comportements vs. contrôle des résultats) mis en avant par Ouchi, sont adaptés au contexte des entreprises internationalisées.

Suggested Citation

  • Ludivine Chalençon & Ulrike Mayrhofer, 2013. "Management international et contrôle de gestion," Post-Print halshs-00861969, HAL.
  • Handle: RePEc:hal:journl:halshs-00861969
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    Cited by:

    1. Birca Aliona, 2016. "Financial Performances Measurement Tools," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 169-173, June.


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