Concilier finance et management. Un problème d'architecture organisationnelle

Gerard Charreaux

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Abstract: This article has two objectives. On the one hand, it aims to explain the disturbances brought by finance to management as a problem of inconsistency or organizational architecture. On the other hand, it suggests some ways of reconciliation between finance and the other management functions. This reconciliation could be based on an evolution of the financial theory in order to be closer to the other management sciences, end on a subordination of financial performance objectives and indicators in the management of the firm

Keywords: organizational architecture; financial function; shareholder value; stakeholder value; architecture organisationnelle; fonction financière; management; pilotage de l'entreprise; valeur actionnariale; valeur partenariale (search for similar items in EconPapers)
Date: 2009-11
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Published in Revue Française de Gestion, 2009, 35 (198-199), pp.343-368

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Journal Article: Concilier finance et management. Un problème d'architecture organisationnelle (2009)
Working Paper: Concilier finance et management:un problème d’architecture organisationnelle (2009)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00486482

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