La satisfaction des managers vis-à-vis du contrôle de gestion et leur performance managériale

Marianela Fornerino, Armelle Godener and Daniel Ray

ACCRA, 2010, vol. 16, issue 3, 101-126

Abstract: In line with the behavioural research approach in management control, this paper suggests the integration of a new variable: the satisfaction of non opportunistic managers with management control. Adapting results of researches in marketing to management control allows us to consider this variable as a partial proxy of the performance of management control. Through a survey (N=155 answers) the authors validated a model integrating the satisfaction of managers as an explanatory variable of their managerial performance; the explanatory power of the link is statistically significant, even if it is weak. These results also suggest very interesting outputs for practitioners, especially about leverages management accountants should look for in order to optimize the managers? satisfaction and, thus, their managerial performance. These leverages have two dimensions: a technical one and a relational one; the former appears as the most determinant.

Keywords: management control; management control performance; managerial performance; managers satisfaction (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (1)

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