Les caractéristiques du contrôle de gestion au sein des sociétés coopératives de production

Christophe Maurel

ACCRA, 2008, vol. 14, issue 2, 155-171

Abstract: This article presents the specificities of the management control system (MCS) into the cooperative societies. It explores the characteristics of the MCS in these dual identity organisations to check if a convergence appears with the practices of the private companies. An exploratory study based on wide questionnaire helps to distinguish the tools and methods of management control in the production cooperatives. We show the cooperative companies use a MCS with a developed reporting system.

Keywords: management control; organisational control; production cooperative; cooperative societies (search for similar items in EconPapers)
Date: 2008
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