La stabilité des activités des contrôleurs de gestion est-elle paradoxale?

Sèna John-Ahyee ()
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Sèna John-Ahyee: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

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Abstract: In this paper, we analyze the supposed stability of management accountants' practices. After presenting the traditional activities of management accountants, critics made about them, and propositions suggested for a renewal, we use some empirical studies to analyze their evolution. The studies show a low adoption of strategic management accounting tools and little evolution of practices. To try to explain this report of stability in management accounting practices, we suggest two theoretical hypotheses: the constant pressure of financial paradigm and the constant relevance of traditional management accounting tools.

Keywords: management accountant; strategic management accounting; practices; evolution; contrôleur de gestion; gestion stratégique des coûts; pratiques; évolution (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00690976v1
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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