Les outils de contrôle de gestion: entre stabilité et changement

Tarek Chanegrih ()
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Tarek Chanegrih: NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université

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Abstract: The aim of this article is to evaluate changes made to management control systems (MACS) in French manufacturing firms with more than 100 employees. More particularly, the focus is on the nature, location and perception of change. Results show a relative stability of directing and costing systems and a more inclination to change for controlling, reporting and planning systems. Moreover, results show the variability of change frequency in the nature. Finally, this research shows that the top management support for important projects reduces the degree of resistance to change and enhances the perception of success of important changes, which appears the most complex.

Date: 2012
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Published in Revue management & avenir, 2012, 58 (8), pp.95. ⟨10.3917/mav.058.0095⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02364942

DOI: 10.3917/mav.058.0095

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