Quelles perspectives pour la recherche en contrôle de gestion?

Henri Bouquin ()
Additional contact information
Henri Bouquin: Université Paris-Dauphine

Revue Finance Contrôle Stratégie, 2008, vol. 11, issue Special, pages 177-191

Abstract: (VF)Cet article montre en quoi le contrôle de gestion est une construction complexe qui intègre son propre processus d’équilibration. Le modèle classique sert de base à toutes les constructions d’aujourd’hui, malgré les risques qu’il comprend. L’importance future de l’immatériel suggère des pistes nouvelles:prise en compte des liens avec les parties prenantes comme base à la création de valeur et intégration d’une nouvelle diversité des ressources rares, au-delà des ressources financières.(VA)This article shows why management control systems are complex devices where tools and processes interact in an equilibrating manner. The classical model is now widely implemented, in spite of the risks included. But the specific stakes raised by intangible assets suggest new tracks for future research:the challenge will be to analyze management control systems accounting for stakeholder relationships as a basis for value creation and for important non-financial resources of a new kind.

Keywords: contrôle de gestion; immatériel; marque; parties prenantes; risque; contrôle interne; management control; intangibles; brand; stakeholders; risk; internal control. (search for similar items in EconPapers)
JEL-codes: L19 M40 (search for similar items in EconPapers)
Date: 2008

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:dij:revfcs:v:11:y:2008:i:q2:p:177-191

Ordering information: This journal article can be ordered from
Economica, 49,rue Héricart, 75015 Paris, France

Access Statistics for this article

Revue Finance Contrôle Stratégie is edited by Albert David

More articles in Revue Finance Contrôle Stratégie from Editions Economica
Address: 49,rue Héricart,75015 Paris, France
Series data maintained by Gérard Charreaux ().