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Evolution du rôle du contrôleur de gestion dans un contexte de contrôle de gestion

Abstract : Within the framework of a decentralized management control, we study the evolution of the management controller role from three angles, the one of the use and conception of management control tools used for the activity piloting and integrating the human dimension, the one of its contribution to the implementation of a management control closer to operational staff and the one of the study of its interpersonal relations with the operational staff.Our researches began as management controller in our own service in a Research and development organization, where we have been observing and developing our own practices for nine years.These first results were completed by those of an intervention-research led in a big Belgian public organization which implanted the socioeconomic management control, then we completed our research by observing socioeconomic management control tools and their impacts on the management controller role, in five companies from different sectors and sizes.
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Submitted on : Wednesday, February 8, 2012 - 4:10:52 PM
Last modification on : Wednesday, September 28, 2022 - 5:59:09 AM
Long-term archiving on: : Wednesday, May 9, 2012 - 2:41:42 AM


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  • HAL Id : tel-00667925, version 1



Cécile Savall Ennajem. Evolution du rôle du contrôleur de gestion dans un contexte de contrôle de gestion. Gestion et management. Conservatoire national des arts et metiers - CNAM, 2011. Français. ⟨NNT : 2011CNAM0768⟩. ⟨tel-00667925⟩



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