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LES PUBLICATIONS EUROPEENNES ET AMERICAINES SUR LES CONTRÔLEURS DE GESTION: UN ESSAI DE SYNTHESE

Marc Bollecker ()
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Marc Bollecker: GRAICO - Groupe de recherche sur l'apprentissage, l'innovation et la connaissance dans les organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar

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Abstract: The purpose of this article is to draw up a literature review on the management controllers. We try to define research currents from the study of European's and American's contributions. At first, the article proposes difference between normative works and typological works relating to the management controller's missions. Then, the study describe the individual characteristics and some research paths for broader investigations.

Keywords: MANAGEMENT CONTROLLER; CONTRÔLEUR DE GESTION; MISSIONS; COMPETENCES; POUVOIR (search for similar items in EconPapers)
Date: 2007-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522301
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Citations: View citations in EconPapers (2)

Published in Comptabilité et environnement, May 2007, France. pp.CD Rom

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