LA PARTICIPATION DES MANAGERS AU CONTROLE DE GESTION ET LEUR PERFORMANCE MANAGERIALE

Armelle Godener () and Marianela Fornerino ()
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Armelle Godener: GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management
Marianela Fornerino: MKT - Marketing - EESC-GEM Grenoble Ecole de Management

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Abstract: The authors suggest, through their literature review that the managers' participation to the management control process (that is to say their degree of use of the information they receive from the process and their degree of cooperation in the transmission of information) influences their managerial performance. The model is completed with the attitude of managers towards management control. It is validated through a survey. Results are interesting at an academic point of view, since they confirm the relevance of integrating the managers' participation to management control in researches belonging to the behavioral research approach in management control. They also are important at a managerial point of view, since they show that management accountants should try and optimize this participation.

Keywords: contrôle de gestion; participation; performance managériale; attitude.; management control; managerial performance (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-00460139
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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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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00460139

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