Contrôle de gestion et nouvelles formes productives: quelles perspectives ?

François Meyssonnier () and Pierre Mévellec ()
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François Meyssonnier: IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
Pierre Mévellec: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: New productive forms emerge, with the development of digital and collaborative economy. They question both the tools and the role of the management controller. The incorporation of knowledge at the heart of the machines, the dismemberment of the value chain and the interaction, each day more and more intense, with the client require to rethink management control into a performance management system.

Keywords: DIGITALIZATION; SHARING ECONOMY; PRODUCTIVE CONFIGURATIONS; MANAGEMENT CONTROL; PERFORMANCE MANAGEMENT SYSTEM; NUMERISATION; ECONOMIE COLLABORATIVE; CONFIGURATIONS PRODUCTIVES; CONTROLE DE GESTION; SYSTEME DE PILOTAGE DE LA PERFORMANCE (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01900489
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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