The construction of new relationships between management controllers and operational managers in the context of decentralized management control (notice n° 547560)
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| fixed length control field | 01805cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121114841.0 |
| 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 | Ennajem, Cécile |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The construction of new relationships between management controllers and operational managers in the context of decentralized management control |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 76 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In the framework of a decentralized management control, we study the evolution of the role of the management controller and his/her interpersonal relations with the operational managers. The results arise from intervention- researches carned out in three companies and highlight three new missions of the management controller: (1) advise with a role of assistant and interface between the various actors categories ; (2) mediating, as in the management control literature because he or she supplies figures, information and studies to justify the choices of the top executive management ; he or she helps also to question the reasoning, the certainties and the postulates of the decision-maker ; (3) moderator with the top executive and operational managers, because he or she allows to improve the quality of the internal relations, the cooperation operational-functional and the use of management control tools. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | socioeconomic management control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | decentralized management control |
| 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 | socioeconomic management control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | decentralized management control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management controller |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | o 130 | 1 | 2019-10-17 | p. 109-144 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2019-1-page-109?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2019-1-page-109?lang=en&redirect-ssocas=7080</a> |
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