CONTRIBUTION OF SOCIO-ECONOMIC MANAGEMENT POLICY IN EXPANDING THE LATITUDE OF BUSINESS CONTROLLERS CASE REPORT ON 60 FRENCH LISTED COMPANIES

Morad Mousli ()
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Morad Mousli: ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations, MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: With executive-level management introducing corporate control requirements (Goold & Campbell, 1987; Simons, 1995), operationalizing management control has emerged as the response to evolve business tools capable of measuring performance as well as piloting the delivery of performance strategy (Kaplan & Norton, 1996; Lebas & Euske, 2002). However, operational management control appears to have shifted towards assessing performance and away from piloting performance ― as evidenced by how metrics have become top-heavy in the budget process balance. Much of the pressure driving this trend stems from increasingly demanding requirements to maximize financial returns and from the new financial reporting and regulatory disclosures standards. This financially-guided and essentially short-termist vision encapsulates one of the core policy targets of corporate management today, which is to see the financial planning system focus primarily on metrics, even if the move is motivated by a certain degree of technical (Savall & Zardet, 1992, 2005) and technological determinism (Meyssonnier & Pourtier, 2004b, 2006).

Keywords: socio-economic management; business controllers case reports; french companies (search for similar items in EconPapers)
Date: 2010-06
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Published in 2ème congrès transatlantique Comptabilité, contrôle, audit et gestion des coûts dans la globalisation et la normalisation, Jun 2010, France. pp.19

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