Contrôle de gestion et gouvernance cognitive:le cas d’une banque mutualiste Management accounting and cognitive governance:cooperative bank case study

Christine Marsal

Working Papers CREGO from Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations

Abstract: (VF)La place du contrôle de gestion dans les mécanismes internes de gouvernance est encore peu étudiée. L’emploi de la grille cognitive de la gouvernance permet d’intégrer ces outils. L’étude d’une banque mutuelle montre une très forte dimension interactive de ce contrôle et une participation importante de l’ensemble des parties prenantes : dirigeants, salariés et élus.(VA)Study of management accounting in corporate governance field is poorly represented in academic research. The use of cognitive theory allows us to integrate management accounting tools in internal corporate governance mechanism. The case study in a cooperative bank shows interactive control and involvement of all stakeholders, and more particularly banks holders.

Keywords: gouvernance cognitive; apprentissage organisationnel; banques mutuelles; contrôle interactif; Cognitive governance; organizational learning; cooperative banks; interactive control. (search for similar items in EconPapers)
JEL-codes: G21 G34 M41 (search for similar items in EconPapers)
Pages: 36 pages
Date: 2010-06
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://repec-crego.u-bourgogne.fr/images/stories/wp/1100601.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dij:wpfarg:1100601

Ordering information: This working paper can be ordered from
Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

Access Statistics for this paper

More papers in Working Papers CREGO from Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France.
Bibliographic data for series maintained by Angèle RENAUD ().