ETUDE DES ROLES DE LA COMPTABILITE DE GESTION POUR LES MANAGERS: LE CAS D'UN GRAND GROUPE AUTOMOBILE

Walid Cheffi ()
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Walid Cheffi: College of business administration - University of Dubaï

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Abstract: The non-satisfaction stemming from mainstream perspectives on the use of management accounting by managers is bound to (1) that they suffer from a lack of alignment onto the specificities of managerial work and to (2) that they have produced diffuse and non-integrated knowledge. This paper, by adopting a managerial perspective, informs on the roles of accounting drivers in accordance with the manager's expectations. Based upon a case study of a large organisation, this supplies an analytical framework of the perception and the use of accounting drivers by managers. The literature review supplemented with the empirical study allows the construction of an integrative analysis grill of the roles devoted to accounting: information, decision making, relational and cognitive. Modes of rationality help reveal those meta-roles. These modes are substantial, procedural, partner-centric and cognitive. Afterwards, light was shed on the richness and the co-existence of these roles. This supposedly contributed to a better understanding of the behaviour of managers. Notwithstanding this, it was highlighted that information and relation roles dominate the other two. Moreover, a large cognitive gap between the manager and the accountant could be outlined. This gap is partly due to the inability of the latter to assist the former in accomplishing his organisational roles.

Keywords: use; organizational roles; management accounting; case study; Comptabilité de gestion; utilisation; manager; rôles organisationnels; étude de cas (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522472
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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