Le pilotage par la valeur de la performance organisationnelle: Exemple d'application à un cabinet d'Expertise-comptable

Michel Pendaries () and Stéphane Pendaries ()
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Michel Pendaries: Euromed Marseille - École de management - Association Euromed Management - Marseille
Stéphane Pendaries: Euromed Marseille - École de management - Association Euromed Management - Marseille

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Abstract: The management control of the organizational performance of an audit and chartered accounting company is still a major preoccupation of the French chartered accountants association. Some professional associations recommend a value based approach concerning as well the internal organization management as the relationship with clients. Faced with the limits of the methods based on a logic of cost, we propose a new method of management control of an audit and chartered accounting organization, based on a logic of value.

Keywords: Management control; Accounting organization; Value based management; Resources; Chartered accountant; Pilotage; Cabinet d'Expertise- comptable; Pilotage par la valeur; Contrôle; Ressources (search for similar items in EconPapers)
Date: 2012-05-21
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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