Les compétences du contrôleur de gestion: des besoins autant humains que techniques

Laurent Bironneau, Gervais Thenet, Charles Ducrocq () and Bruno Leroy
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Charles Ducrocq: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Abstract: The Management Controllers are facing major changes, related to the development of information technology and communication, but also to the emergence of tools for modelling and analysis. We are interested in the consequences of these mutations on the need for competence of controllers: what are the skills that today must have a controller, and those that will be important in the future? Our analysis is based on a survey of 129 controllers, using a questionnaire which lists both technical skills, and human skills. Our results confirm that the technical skills are still the basis of the daily life of a controller, but respondents attach importance equally strong to social skills and personal skills.

Keywords: Contrôleur de gestion; compétences; métier (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (3)

Published in Revue management & avenir, 2012, 55, pp.36-57. ⟨10.3917/mav.055.0036⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00760666

DOI: 10.3917/mav.055.0036

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