La satisfaction des managers vis-à-vis du contrôle de gestion et leur performance managériale (notice n° 345757)
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| fixed length control field | 03076cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118023129.0 |
| 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 | Fornerino, Marianela |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | La satisfaction des managers vis-à-vis du contrôle de gestion et leur performance managériale |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2010.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 53 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméCette recherche se situe dans le courant comportementaliste en contrôle de gestion et propose d’intégrer une nouvelle variable : la satisfaction des managers non opportunistes à l’égard du contrôle de gestion. L’adaptation au contrôle de gestion des résultats de la recherche en marketing permet d’utiliser cette variable pour approcher partiellement la performance du contrôle de gestion. Une étude empirique (N=155 entreprises) a permis de valider un modèle intégrant la satisfaction des managers, comme variable explicative de leur performance managériale ; le pouvoir explicatif du modèle proposé est statistiquement significatif, quoique modeste. Ces résultats suggèrent également des éléments très intéressants pour les praticiens, notamment quant aux leviers à prioriser, pour maximiser la satisfaction des managers et, par là, leur performance. Ces leviers comportent deux dimensions : une dimension technique et une dimension d’accompagnement ; la première ressort comme plus déterminante. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The managers’ satisfaction regarding management control and their managerial performanceIn line with the behavioural research approach in management control, this paper suggests the integration of a new variable: the satisfaction of non opportunistic managers with management control. Adapting results of researches in marketing to management control allows us to consider this variable as a partial proxy of the performance of management control. Through a survey (N=155 answers) the authors validated a model integrating the satisfaction of managers as an explanatory variable of their managerial performance; the explanatory power of the link is statistically significant, even if it is weak. These results also suggest very interesting outputs for practitioners, especially about leverages management accountants should look for in order to optimize the managers’ satisfaction and, thus, their managerial performance. These leverages have two dimensions: a technical one and a relational one; the former appears as the most determinant. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance managériale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | satisfaction des managers |
| 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 du contrôle de gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | managers satisfaction |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | managerial performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management control performance |
| 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 | Godener, Armelle |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ray, Daniel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 16 | 3 | 2010-12-01 | p. 101-126 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2010-3-page-101?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2010-3-page-101?lang=fr&redirect-ssocas=7080</a> |
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