Les changements dans les outils de contrôle de gestion: une analyse comparative

Tarek Chanegrih ()
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Tarek Chanegrih: NIMEC - Normandie Innovation Marché Entreprise Consommation - UNICAEN - Université de Caen Normandie - NU - Normandie Université - ULH - Université Le Havre Normandie - NU - Normandie Université - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université - IRIHS - Institut de Recherche Interdisciplinaire Homme et Société - UNIROUEN - Université de Rouen Normandie - NU - Normandie Université

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Abstract: This communication presents a comparative analysis of the changes carried out in the tools for management control in France, Malaysia, Singapore and Canada. It uses the conceptual framework of Libby and Waterhouse (1996) relative to the location of the changes (planning systems, controlling systems, costing systems, directing systems and decision making systems). This research also mobilizes the typology of Sulaiman and Mitchell (2005) on the nature of the change (addition, replacement, output modification, operational modification and reduction). Beyond some differences, the empirical results show a certain convergence in comparison with the localizations and natures of the changes operated in the tools for management control for these four countries.

Keywords: Location of change; Management accounting and control systems; Nature of change; Nature du changement; Localisation du changement; Contrôle de gestion (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522461
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Published in 29e Congrès de l'Association francophone de comptabilité "La comptabilité, le contrôle et l'audit entre changement et stabilité", May 2008, Cergy Pontoise, France

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