000			01805cam a2200229 4500500
005			20250121114841.0
041			_afre
042			_adc
100	1	0	_aEnnajem, Cécile _eauthor
245	0	0	_aThe construction of new relationships between management controllers and operational managers in the context of decentralized management control
260			_c2019.
500			_a76
520			_aIn 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			_asocioeconomic management control
690			_adecentralized management control
690			_amanagement controller
690			_asocioeconomic management control
690			_adecentralized management control
690			_amanagement controller
786	0		_nRecherches en Sciences de Gestion | o 130 | 1 | 2019-10-17 | p. 109-144 | 2259-6372
856	4	1	_uhttps://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2019-1-page-109?lang=en&redirect-ssocas=7080
999			_c547560 _d547560