La structuration du contrôle de gestion dans trois ETI familiales et industrielles

Dominique Barbelivien () and François Meyssonnier ()
Additional contact information
Dominique Barbelivien: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
François Meyssonnier: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

Post-Print from HAL

Abstract: The study of the implementation of the management control in three medium-sized companies, family and industrial, shows that it does not depend of the size of the company and that the management control is more based on a logic of rationalization than on a logic of financialisation. The process of structuring of the management control is limited in its objectives and incomplete in the instrumentation. The performance management system in which it results grants only a power of influence moderated to the new management controller. The analytical grids of contingency theory (CT), of the game of the actors (ASO of Crozier and Friedberg) or of the theory of the translation (ANT of Callon and Latour) are used and discussed to explain these steps of structuring of the management control

Keywords: MEDIUM-SIZED COMPANY; PROCESS OF STRUCTURING; TOOLS OF MANAGEMENT CONTROL; ACTORS OF THE MANAGEMENT CONTROL; ENTREPRISE DE TAILLE INTERMEDIAIRE; PROCESSUS DE STRUCTURATION; OUTILS DE CONTROLE DE GESTION; ACTEURS DU CONTROLE DE GESTION (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901076
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01901076/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-01901076

Access Statistics for this paper

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