Les changements en contrôle de gestion: une étude empirique

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: The study of changes in management accounting control system is a prolific research topic. However the nature of change has been taken for granted while change is not a homogeneous phenomenon. The absence of a definitional and typological framework reduces the explanation and understanding of MA development. This study -carried out in 65 French manufacturing firms- replicates and refines the typology of Sulaiman & Mitchell (Utilising a typology of management accounting change : an empirical analysis, Management Accounting Research, 16, 2005, pp.422-437) which distinguishes 5 categories of change. The results show a propensity of management accounting control system to change. The most frequent changes occurred in the controlling and decision making. Furthermore these results tend to justify the choice to create new categories of change.

Keywords: Management accounting and control systems; Frequency of change; Change typology; Nature of change; Location of change; Localisation du changement; Fréquence du changement; Contrôle de gestion; Nature du changement; Typologie des changements (search for similar items in EconPapers)
Date: 2007-05
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Published in 28e Congrès de l'association francophone de comptabilité "Comptabilité et environnement", May 2007, Poitiers, France. pp.CD-Rom

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