Stratégie d'acteurs et processus d'introduction d'outils de contrôle de gestion en PME (notice n° 344933)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02958cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022657.0 |
| 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 | Nobre, Thierry |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Stratégie d'acteurs et processus d'introduction d'outils de contrôle de gestion en PME |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2013.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 17 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cette recherche aborde la problématique de l’introduction du contrôle de gestion en PME en mobilisant l’analyse stratégique de Crozier et Friedberg (1977). Une étude de cas est menée dans une PME souhaitant formaliser et instrumenter sa gestion interne. Deux méthodologies d’accès au terrain sont mobi-lisées : la recherche action puis l’observation participante. Trois tentatives infructueuses sont successivement lancées et conduisent à la démission de deux directeurs administratifs et financiers. Il est mis en évidence que ces échecs sont dus aux comportements paradoxaux des acteurs stratégiques de la PME que sont le dirigeant et l’expert-comptable. Dans ce cas, la recherche montre que l’introduction du contrôle de gestion par le directeur administratif et financier est perçue comme une menace qui vient remettre en question leurs zones d’incertitude et donc leurs pouvoirs. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | A study of management control introducing process in SME using the strategic analysis framework of Crozier and FriedbergThis research paper deals with the issue of introducing management control in Small and Medium sized Enterprises. To complete existing research in the field, this piece of research focuses on a socio-political perspective by using the framework of the Crozier and Friedberg strategic analysis (1977). The research is based on a case study which was carried out within a SME and mobilized two research methods of access to the field : action research followed by participatory observation. The analysis of 3 failures encountered by the company during the introduction of management control tools highlights inherent mechanisms to the development of management control within SME’s. This proved that the interaction between the 3 strategic actors i.e. the Chief Executive Officer, the Chartered Accountant and the Chief Financial Officer determines the methods of introducing management control tools. The action of the CFO is perceived as a threat, which challenges the areas of uncertainty controlled by the two other actors and questions their power within the company. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | zone de pouvoir |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | PME |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | acteurs stratégiques |
| 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 | strategic actors |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | (areas of) power |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | SME |
| 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 | Zawadzki, Cindy |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 19 | 1 | 2013-04-01 | p. 91-116 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2013-1-page-91?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2013-1-page-91?lang=fr&redirect-ssocas=7080</a> |
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