La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale

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

Post-Print from HAL

Abstract: First, this paper aims at demonstrating that the "non opportunistic managers' satisfaction towards management control" explains managerial performance. Second, it aims at determining some control levels that management accountants may work on to optimize this satisfaction. To test the model, data was collected through a questionnaire filled in by 185 managers of different companies; the structural equations methodology has been used. Results validate the model and open interesting research possibilities, notably for behavioural models in management control. Besides, this research helps management accountants to better know qualities of the management control process that optimise managerial performance.

Keywords: Pas; de; mots; clés (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525349
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

Downloads: (external link)
https://shs.hal.science/halshs-00525349/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00525349

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().