Systèmes d'information différenciés et contrôle des services opérationnels : une analyse empirique des mécanismes organisationnels de contrôle et du rôle des contrôleurs de gestion

Abstract : The purpose of this research is to describe the impact of the combined use of physical and financial indicators by operational departments - that is, of differenciated information systems - on the latters' control procedures. The criticism aimed at financial data by researchers since the beginning of the 80s, and the limitations they denounced in physical data more recently, constitute the starting point of this reserach. They lead us to question the efficiency of the unificating mission of management control systems, and more specifically that of operational departments working from a distance. In order to tackle this issue, two lines of research have been selected : analysing organisational control mechanisms ; the role of management controllers. After having analysed and reviewed the literature on management control dealing with this issue, several theoretical standpoints have led us to put forward a model of propositions. To test this model, a quantitative survey was carried out by means of a questionnaire, on a sample of 81 firms in the Greater Eastern part of France, together with a qualitative survey carried out over the telephone with 36 companies from the same sample. The results show, above all, that the size of the company plays a major role in the control procedures of operational departments that have differenciated information systems. The study shows that comparatively to smaller forms, larger companies release non-financial indicators of results more frequently, in order to make it easier to identify problems of coordination between operational centres. The complexity of these malfunctions and the delayed release of the indicators may sometimes make it necessary for superiors to intervern, and to justify the intermediary activities of management controllers.
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Theses
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http://docnum.univ-lorraine.fr/prive/BUG_T_2001_0003_BOLLECKER.pdf
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https://hal.univ-lorraine.fr/tel-01776661
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Submitted on : Tuesday, April 24, 2018 - 4:04:43 PM
Last modification on : Wednesday, April 25, 2018 - 1:32:09 AM

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Marc Bollecker. Systèmes d'information différenciés et contrôle des services opérationnels : une analyse empirique des mécanismes organisationnels de contrôle et du rôle des contrôleurs de gestion. Gestion et management. Université Nancy 2, 2001. Français. ⟨NNT : 2001NAN22003⟩. ⟨tel-01776661⟩

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