La performance au profit de la légitimité du contrôleur de gestion: Une étude exploratoire

Zouhour Ben Hamadi () and Moujib Bahri
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Zouhour Ben Hamadi: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School

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Abstract: This study focuses on the management controller, a profession whose legitimacy has been the subject of debate for many years (Bollecker, 2009, Demaret and Méric, 2013). Due to a lack of empirical research in existing literature (Fornerino et al, 2010), our ambition is to assert the legitimacy of this profession by constructing measures of its performance. The aim is to identify the performance measures of the management controller by making the link between its different roles and individual work performance dimensions.

Keywords: roles; legitimacy; focus; Management controller; contrôleur de gestion; performance; légitimité (search for similar items in EconPapers)
Date: 2018-05-16
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01907898

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