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Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils

Author

Listed:
  • Elisabeth CALLANDRET-BIGOT
  • Dominique BONET
  • Jean-Louis GALLIAN

Abstract

Since the 1984 Banking Act and the Regulatory Reforms (Basel I, II and, in the very near future, Basel III), French and European banks have developed performance analysis systems based on the implementation of internal control, regulatory reporting, and

Suggested Citation

  • Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-245, Department of Research, Ipag Business School.
  • Handle: RePEc:ipg:wpaper:2014-245
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    File URL: http://www.ipag.fr/wp-content/uploads/recherche/WP/IPAG_WP_2014_245.pdf
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    References listed on IDEAS

    as
    1. Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Revue Finance Contrôle Stratégie, revues.org, vol. 8(2), pages 131-171, June.
    2. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Revue Finance Contrôle Stratégie, revues.org, vol. 8(3), pages 125-143, September.
    3. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    4. Laurent Cappelletti, 2006. "Le contrôle de gestion socio-économique de la performance:enjeux, conception et implantation," Revue Finance Contrôle Stratégie, revues.org, vol. 9(1), pages 135-155, March.
    5. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, HAL.
    6. Annick Bourguignon, 2003. "« Il faut bien que quelque chose change pour que l'essentiel demeure » : la dimension idéologique du « nouveau » contrôle de gestion," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 27-53.
    7. Annick Bourguignon & Véronique Malleret & Hanne Nørreklit, 2002. "L'irréductible dimension culturelle des instruments de gestion : l'exemple du tableau de bord et du balanced scorecard," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(3), pages 7-32.
    Full references (including those not matched with items on IDEAS)

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    Keywords

    Controller; bank; function; tools;

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