Contribution of continuous improvement to the management controller seen as a business partner (notice n° 136342)
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|---|---|
| fixed length control field | 01634cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112021537.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Henriot, Julien |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Contribution of continuous improvement to the management controller seen as a business partner |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 35 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Over the past twenty years, it has been possible to observe an evolution in the responsibilities of management controllers, who, in addition to their historical role as financial information technicians, are directing their action more toward decision support. Thus emerged the figure of the controller as a business partner, partner of the local manager and co-pilot of decision-making. After explaining the difficulties of making this change, we explore the hypothesis that it is possible to make the role of business partner effective by hybridizing management control and continuous improvement approaches. Our demonstration is based on the case study of an industrial company that allows us to identify, thanks to this hybridization, an extension of the field of action of the management controller. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | case study |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | business partner |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | continuous improvement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management controller |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | business partner |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | case study. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | continuous improvement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management controller |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gorin, Sylvain |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Khenniche, Samia |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 10 | 1 | 2021-02-05 | p. 13-38 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accra-2021-1-page-13?lang=en">https://shs.cairn.info/journal-accra-2021-1-page-13?lang=en</a> |
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