000			01754cam a2200229 4500500
005			20250119102701.0
041			_afre
042			_adc
100	1	0	_aFornerino, Marianela _eauthor
700	1	0	_a Godener, Armelle _eauthor
700	1	0	_a Ray, Daniel _eauthor
245	0	0	_aThe Managers- Satisfaction regarding Management Control and Their Managerial Performance
260			_c2010.
500			_a52
520			_aIn line with the behavioral research approach in management control, this paper suggests the integration of a new variable: the satisfaction of non-opportunistic managers with respect to management control. Adapting results of research 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 validate a model integrating the satisfaction of managers as an explanatory variable of their managerial performance. The explanatory power of this link is statistically significant, although weak. These results also suggest very interesting outputs for practitioners, especially about levers that management accountants should privilege in order to optimize the managers- satisfaction and, thus, their managerial performance. These levers have two dimensions: a technical one and a relational one; the former seems to be the most determinant.
690			_amanagers satisfaction
690			_amanagerial performance
690			_amanagement control performance
690			_amanagement control
786	0		_nAccounting Auditing Control | Volume 16 | 3 | 2010-12-01 | p. 101-126 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2010-3-page-101?lang=en&redirect-ssocas=7080
999			_c410506 _d410506