L'enseignement du contrôle de gestion est-il déconnecté de la pratique des contrôleurs de gestion ?

Gilles David ()
Additional contact information
Gilles David: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: For the Academics there is a difference between the teaching of management control and the practice of controllers. Why this distinction ? This paper shows that management control is a management performance process. The management control process is build for the managers. Controllers are essentially in charge of financial dimensions. But performance is not only an economic performance. So, courses are partially disconnected from practice. It aims only to ensure that students and members of an organization ask the right questions at the right time.

Keywords: Contrôle; contrôleurs de gestion; management; enseignement; Control; Controller; teaching (search for similar items in EconPapers)
Date: 2010-12-01
References: Add references at CitEc
Citations:

Published in Gestion 2000, 2010, 5 (5), pp.3

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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-00547914

Access Statistics for this paper

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