Participation du manager au contrôle de gestion et performance managériale, une nouvelle approche

Armelle Godener and Marianela Fornerino

ACCRA, 2017, vol. 23, issue 2, 85-110

Abstract: Combining behavioural and relational management control research streams, a model explaining managerial performance by manager participation in management control processes was developed and tested with a sample of 157 managers. This model has benefited from the research findings in knowledge management. Manager participation has two dimensions: 1) the manager?s contribution to management control, and 2) the use of the information emanating from the management accountant. The results indicate that the relevance of the information provided by the management accountant and the manager?s use of this information mediate the influence of manager?s contribution on managerial performance.

Keywords: managerial performance; participation in management control; manager contribution to management control; information relevance; information use (search for similar items in EconPapers)
Date: 2017
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