La relation pédagogique contrôleur de gestion – opérationnels: enjeux et déterminants

Xavier Durand

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Abstract: Based on an inquiry led with industrial management controllers and with foremen, this article shows in what their interactions, when they join a real step of learning and when they are encouraged by the leaders, improve the piloting of manufacturing units while strengthening the confidence which the operational grant in the service of the control. The efficiency of the production, measured by the implemented of the actions of correction, supposes the institution of an educational relation between controller and decision-makers premises, relation today which lets suspect new perspectives as for the reports which they maintain, while asserting itself as an additional control mechanism in the control by the hierarchy and by the market.

Keywords: Role of Management Controller; Educational Relation; Efficiency; Decentralization of Controlling; Cooperation; Décentralisation du contrôle; Coopération contrôleur; contrôlé; Rôle du contrôleur de gestion; Relation pédagogique; Efficacité (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522522v1
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, Cergy-Pontoise, France. pp.CD Rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00522522

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