Contribution of continuous improvement to the management controller seen as a business partner

Les apports de l’amélioration continue au contrôleur de gestion business partner

Julien Henriot (), Sylvain Gorin and Samia Khenniche ()
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Julien Henriot: UNICAEN UFR SEGGAT - Université de Caen Normandie - UFR de Sciences Économiques, Gestion, Géographie et Aménagement des Territoires - UNICAEN - Université de Caen Normandie - NU - Normandie Université, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Sylvain Gorin: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Samia Khenniche: CNAM - Conservatoire National des Arts et Métiers [CNAM], LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: Over the past twenty years, it has been possible to observe an evolution in the responsibilities of the management controller who, in addition to his historical role as a financial information technician, directs his action more towards decision support. Thus emerged the figure of the controller as a business partner, partner of the local manager and co-pilot of decision-making. After explaining the difficulties of making this change, we explore the hypothesis that it is possible to make the role of business partner effective by hybridizing management control and continuous improvement approaches. Our demonstration is based on the case study of an industrial company that allows us to identify, thanks to this hybridization, an extension of the field of action of the management controller.

Keywords: Continuous improvement; management controller; business partner; Case study; amélioration continue; contrôleur de gestion; étude de cas (search for similar items in EconPapers)
Date: 2021-02-05
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2021, 10 (1), pp.13-38. ⟨10.3917/accra.010.0013⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03482779

DOI: 10.3917/accra.010.0013

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