LA PARTICIPATION DES MANAGERS AU CONTROLE DE GESTION ET LEUR PERFORMANCE MANAGERIALE
The authors suggest, through their literature review that the managers' participation to the management control process (that is to say their degree of use of the information they receive from the process and their degree of cooperation in the transmission of information) influences their managerial performance. The model is completed with the attitude of managers towards management control. It is validated through a survey. Results are interesting at an academic point of view, since they confirm the relevance of integrating the managers' participation to management control in researches belonging to the behavioral research approach in management control. They also are important at a managerial point of view, since they show that management accountants should try and optimize this participation.
Year of publication: |
2009-05-27
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Authors: | Godener, Armelle ; Fornerino, Marianela |
Institutions: | HAL |
Saved in:
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