Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas (notice n° 343281)
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|---|---|
| fixed length control field | 02446cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021858.0 |
| 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 | Travaillé, Denis |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2007.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 55 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméCet article présente les résultats d’une enquête exploratoire dont l’objet est l’étude des rapports entre l’automatisation des tableaux de bord et la cohérence du contrôle de gestion. À partir de deux cas jugés exemplaires, celui d’une entreprise industrielle et celui d’une banque, nous étudions cette relation sous l’angle du partage des représentations et de la cohérence des comportements. Il en ressort que l’augmentation de la formalisation ne crée pas davantage de rigidité mais produit au contraire plus de dynamique ou de continuité et de permanence. Cependant, les résultats montrent aussi la limite d’une gestion automatique de la cohérence dans la mesure où les informations nécessaires à l’adaptation à long terme de la firme semblent difficilement automatisables. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Automation of dashboards and coherence of management control : about two casesThis paper introduces the results of an exploratory field research about the relations between the automation of dashboards and the coherence of management control. We study these relations with industrial firm and bank’s examples standing out the sharing of the representations and the coherence of the behaviours. It brings out that the formalization’s increase doesn’t create more rigidity but on the contrary produces more dynamics or continuity and permanence. However, the results point out as well the limit of an automatic management of the coherence because information about long-term adaptation of the firm seems difficult to automate. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cohérence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | automatisation des tableaux de bord |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle de gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | coherence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | automation of dashboards |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Marsal, Christine |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 13 | 2 | 2007-09-01 | p. 75-96 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2007-2-page-75?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2007-2-page-75?lang=fr&redirect-ssocas=7080</a> |
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