Contrôleur de gestion: une fonction en danger ?

Marc Bollecker ()
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Marc Bollecker: CESAG - Centre d'études des sciences appliquées à la gestion

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Abstract: The research devoted to management accountant has largely expanded over the last ten years. Most of the work focused on the future of the profession: Some authors suggest a change in the mission of the controllers to a marked financiarisation and entralization. Others observe rather the opposite i.e. the decentralizing of the function. This article seeks, from an analysis of the written research work produced, to study the consequences of these developments. We try to answer an essential question for the function: are the controllers in danger?

Keywords: CONTRÔLEUR DE GESTION; CONTRÔLE; LEGITIMITE; MANAGEMENT CONTROLLER; CONTROL; LEGITIMACY (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00456209
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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