Les changements en contrôle de gestion: quelle nature et quelles finalités ?

Tarek Chanegrih ()
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Tarek Chanegrih: NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université

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Abstract: The aim of this article is to appreciate the changes brought to management control systems (MACS) in French manufacturing firms with more than 100 employees. More particularly, the focus is on the frequency, nature, location and purpose of such change. In addition to enhancing the literature with a conceptual framework that may advance our understanding of the heterogeneity of management accounting and control systems change, this article identifies the purpose of change by examining its nature and location simultaneously. It highlights the variability of change frequen- cy depending on its location and nature.

Keywords: management accounting and control systems; nature of change; location of change; purpose of change; contrôle de gestion; nature du changement; localisation du changement; finalité du changement (search for similar items in EconPapers)
Date: 2010-03
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Citations: View citations in EconPapers (2)

Published in Finance Contrôle Stratégie, 2010, 13 (1), pp.5-32

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02378815

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