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Les changements en contrôle de gestion : quelle nature et quelles finalités ?

Abstract : The aim of this article is to appreciate the changes brought to management control systems (MACS) in French manufacturing firms with more than 100 employees. More particularly, the focus is on the frequency, nature, location and purpose of such change. In addition to enhancing the literature with a conceptual framework that may advance our understanding of the heterogeneity of management accounting and control systems change, this article identifies the purpose of change by examining its nature and location simultaneously. It highlights the variability of change frequen- cy depending on its location and nature.
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https://hal-normandie-univ.archives-ouvertes.fr/hal-02378815
Contributor : Tarek Chanegrih <>
Submitted on : Monday, November 25, 2019 - 1:39:23 PM
Last modification on : Wednesday, November 27, 2019 - 1:57:36 PM

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  • HAL Id : hal-02378815, version 1

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Tarek Chanegrih. Les changements en contrôle de gestion : quelle nature et quelles finalités ?. Finance Contrôle Stratégie, Association FCS, 2010, 13 (1), pp.5-32. ⟨hal-02378815⟩

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