Confiance et coopération entre le contrôleur de gestion et les managers: Une relation réciproque

Ali Jedidi () and Wafa Khlif ()
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Ali Jedidi: ISCAE - UMA - Université de la Manouba [Tunisie]
Wafa Khlif: LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - M.E.N.E.S.R. - Ministère de l'Education nationale, de l’Enseignement supérieur et de la Recherche

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Abstract: When some papers are used to considering that interactions between management controller and managers may be a source of problems, others researchers defend the cooperation relationship between these two groups of actors. This cooperation can be related to some factors particular the trust. Based on this viewpoint, the article endeavors to study the subject and the frequency of cooperation between management controller and mangers on one hand, and to examine the tie between trust and cooperation. In order to do this, a survey conducted about management controllers and managers is presented. The results have enabled us to emphasize a reciprocal relationship between trust and cooperation: the least little bit of trust is necessary to cooperate and the cooperation relationship reinforces trust.

Keywords: contrôleur de gestion; managers; coopération; confiance; management controller; trust (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650474
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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