TENIR SON RANG: LE CONTROLE DE GESTION DANS LA DYNAMIQUE DU PARTAGE DES RESPONSABILITES AU SEIN DES GROUPES DE SOCIETES

François-Régis Puyou ()
Additional contact information
François-Régis Puyou: Audencia Recherche - Audencia Business School

Post-Print from HAL

Abstract: This work deals with the dynamic of the distribution of responsibilities within large firms. It studies the mecanisms and the stakes that settle the tension between autonomy and control through the observation of management accounting practices. It clarifies the actors' intentions that trigger the evolutions in the control of subsidiairies. It is argued that managers from the parent companies are mostly trying to maintain their position in the exchanges between entities. Far from being neutral, management accounting tools and procedures are important sources of influence during negotiations around the distribution of legitimate tasks and responsibilities in business groups.

Keywords: Business groups; management accounting; parent companies. Goold and Campbell; case study; Groupes; contrôle de gestion; maison mère; Goold et Campbell; étude de cas (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00481091
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

Downloads: (external link)
https://hal.science/hal-00481091/document (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:hal:journl:hal-00481091

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().