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Management international et contrôle de gestion

Listed author(s):
  • Ludivine Chalençon


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

  • Ulrike Mayrhofer


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

Registered author(s):

    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.

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    Paper provided by HAL in its series Post-Print with number halshs-00861969.

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    Date of creation: 2013
    Publication status: Published in Chapitre d'ouvrage publié dans : P. Boisselier (éd.), Contrôle de Gestion, Paris, Vuibert. 2013, pp. 97-125
    Handle: RePEc:hal:journl:halshs-00861969
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