Éléments sur l’émergence de la diversité des formes de la fonction contrôle de gestion : le cas des entreprises du marché libanais de l’assurance

Abstract : Our research focuses on the role of the management controller in insurance companies in a country belonging to a region of continuous economic and political disturbances such as Lebanon.Thus, our thesis aims to capture the conditions under which Lebanese insurance companies choose their management control practice, and more specifically to determine the different contingency factors that can influence the management control function of insurance companies in Lebanon.The use of two methodologies has provided an insight into management control practices in insurance companies in Lebanon.The exploratory study conducted within seven insurance companies highlighted the existence of two types of management control functions, which are distinguished by their relative autonomy vis-à-vis of the company general management.More particularly, the role of the management controller depends on his position within the structure, and his authority margin varies according to his hierarchical connection.A broader typology is then carried out by a thorough quantitative study using a survey conducted among sixteen Lebanese insurance companies.The quantitative study shed more light on the existence of three types of management control systems in Lebanese insurance companies: the organizational management control system, the shared management control system, and the general information system. The adoption of one of these three types differs according to several contingency factors such as the company’s size, the internationalization of the company, the nature of the shareholding ..., and also according to the conception of the management control function designated by the governance of the organization
Document type :
Theses
File URL :
http://docnum.univ-lorraine.fr/ulprive/DDOC_T_2018_0121_ABOU_DALLE.pdf
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https://hal.univ-lorraine.fr/tel-02064026
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Submitted on : Monday, March 11, 2019 - 3:56:23 PM
Last modification on : Tuesday, March 12, 2019 - 1:23:51 AM

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  • HAL Id : tel-02064026, version 1

Citation

Asma Abou Dalle. Éléments sur l’émergence de la diversité des formes de la fonction contrôle de gestion : le cas des entreprises du marché libanais de l’assurance. Gestion et management. Université de Lorraine, 2018. Français. ⟨NNT : 2018LORR0121⟩. ⟨tel-02064026⟩

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