Management controllers: Roles, capacities, and individual performance at work-An exploratory study of mobilized capacities

Contrôleurs de gestion et performance individuelle au travail: Une étude exploratoire des capacités mobilisées

Zouhour Hamadi (), Moujib Bahri (), Philippe Chapellier () and Nazik Fadil ()
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Zouhour Hamadi: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School, Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Moujib Bahri: TELUQ - Université Téluq
Philippe Chapellier: UM - Université de Montpellier
Nazik Fadil: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School

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Abstract: The literature indicates that management controllers play diverse and multifaceted roles. The objective of this work is to distill an abundant body of literature by identifying the capacities that management controllers mobilize in fulfilling these roles, and by determining which dimensions of individual performance at work (IPW) these capacities are associated with. To achieve this objective, we conducted a focus group and fourteen semi-structured individual interviews. Data analysis, performed using IRaMuTeQ software and thematic analysis, made it possible to identify three areas of capabilities: "Accounting applications," "support," and "adaptability." Our findings demonstrate that these capacity areas align with the three dimensions of IPW. We therefore suggest that these three identified areas of capabilities (the "three A's") can be harnessed to assess the IPW of management controllers.

Keywords: Roles; Capacities; Individual performance at work (IPW); Contrôleur de gestion; Rôles; Capacités; Performance individuelle au travail (PIT) management controller (search for similar items in EconPapers)
Date: 2025-01-01
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2025, 22, ⟨10.3917/accra.0022.0015⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04980130

DOI: 10.3917/accra.0022.0015

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