Pour une meilleure participation des managers au contrôle de gestion

Armelle Godener and Marianela Fornerino

ACCRA, 2005, vol. 11, issue 1, 121-140

Abstract: Through a survey, the authors show that the opinions of managers on management control (i.e. their attitude) influence their degree of participation in the management control process, by enhancing the transmission of information or the use of management control output. They also show that this attitude is significantly more favorable when controllers use specific techniques of interpersonal oral communication.

Keywords: management control; competencies; communication; participation; attitudes (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (8)

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