Une diffusion réussie d’outils de gestion pour des décisions éclairées ? (notice n° 83902)
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|---|---|
| fixed length control field | 02562cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112000454.0 |
| 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 | Tahar, Caroline |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Une diffusion réussie d’outils de gestion pour des décisions éclairées ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 75 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Si la dynamique de diffusion des outils de gestion a fait l’objet de nombreux articles, la pertinence de leur usage est rarement interrogée. Dans cet article, nous nous intéressons aux outils de gestion dont la diffusion est réussie. Est-ce que ce succès signifie qu’ils permettent d’éclairer efficacement la décision ? Nous étudions cette question dans un contexte particulier, celui des services, à travers l’exemple de la prise de décisions liées à la gestion des capacités. Pour cela, nous nous appuyons sur une expérience de sept ans comme responsable d’un programme de formation continue. Cette recherche analyse la déconnexion entre la diffusion d’outils de gestion et leur capacité à éclairer la prise de décision. Pour qu’un instrument soit efficace, il doit être adapté au contexte étudié. Les contrôleurs de gestion ont un rôle majeur à jouer dans cette adaptation. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | While the dynamics of the dissemination of management tools have been the subject of numerous articles, the relevance of their use is rarely questioned. In this article, we focus on management tools that are successfully disseminated. Does this success mean that they effectively inform decision-making? We study this issue in a particular context, that of services, through the example of decision-making related to capacity management. To do this, we draw on seven years of experience as a continuing education program lead. This research analyzes the disconnect between the dissemination of management tools and their ability to inform decision-making. For an instrument to be effective, it must be adapted to the context under study. Management accountants have a major role to play in this adaptation. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Outils de gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Structure de coût |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Pertinence |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Gestion des capacités |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Diffusion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Services |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Relevance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Dissemination |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Cost structure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Management tools |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Capacity management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Services |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 16 | 1 | 2022-11-18 | p. 116-136 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2023-1-page-116?lang=fr">https://shs.cairn.info/revue-accra-2023-1-page-116?lang=fr</a> |
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