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

  • Dominique BONET
  • Jean-Louis GALLIAN
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    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 compliance with prudential standards, changing the role and content of management control. In this context, our exploratory research aims to study the evolution of bank control and related management tools. It allows us to understand how banks have adapted their business model to profound changes in the sector, particularly in a context of crisis.

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    Paper provided by Department of Research, Ipag Business School in its series Working Papers with number 2014-245.

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    Length: 18 pages
    Date of creation: 28 Apr 2014
    Date of revision:
    Handle: RePEc:ipg:wpaper:2014-245
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    1. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Revue Finance Contrôle Stratégie,, vol. 8(3), pages 125-143, September.
    2. Aude Hubrecht & Michel Dietsch & Fabienne Guerra, 2005. "Mesure de la performance des agences bancaires par une approche DEA," Working Papers CREGO 1050602, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    3. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, HAL.
    4. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    5. Laurent Cappelletti, 2006. "Le contrôle de gestion socio-économique de la performance:enjeux, conception et implantation," Revue Finance Contrôle Stratégie,, vol. 9(1), pages 135-155, March.
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