Automatisation des tableaux de bord et cohérence du contrôle de gestion: à propos de deux cas

Denis Travaillé and Christine Marsal

ACCRA, 2007, vol. 13, issue 2, 75-96

Abstract: This paper introduces the results of an exploratory field research about the relations between the automation of dashboards and the coherence of management control. We study these relations with industrial firm and bank?s examples standing out the sharing of the representations and the coherence of the behaviours. It brings out that the formalization?s increase doesn?t create more rigidity but on the contrary produces more dynamics or continuity and permanence. However, the results point out as well the limit of an automatic management of the coherence because information about long-term adaptation of the firm seems difficult to automate.

Keywords: coherence; management control; performance; automation of dashboards (search for similar items in EconPapers)
Date: 2007
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Related works:
Working Paper: Automatisation des tableaux de bord et cohérence du contrôle de gestion:à propos de deux cas (2007)
Working Paper: Automatisation des tableaux de bord et cohérence du contrôle de gestion: à propos de deux cas (2007)
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