Le contrôle de gestion des entreprises familiales: un contrôle non-financiarisé ?

Dominique Barbelivien ()
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Dominique Barbelivien: 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: We examine the described trend to the financialization of the function of management control resting on the case of a family medium-sized company. We notice that the management control in the studied case corresponds to a rationalization of the operational decisions and we develop the reasons which can explain the obstinacy of a very operational management control. The context of family business in which there is confusion of the roles of owner and operational manager as well as the values carried by the family companies are at the source of this non-financialization of the management control.

Keywords: financialization; family business; Operational management control; contrôle de gestion opérationnel; financiarisation; entreprises familiales (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01900593
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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