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Les apports de l’amélioration continue au contrôleur de gestion business partner

Abstract : Over the past twenty years, it has been possible to observe an evolution in the responsibilities of the management controller who, in addition to his historical role as a financial information technician, directs his action more towards decision support. Thus emerged the figure of the controller as a business partner, partner of the local manager and co-pilot of decision-making. After explaining the difficulties of making this change, we explore the hypothesis that it is possible to make the role of business partner effective by hybridizing management control and continuous improvement approaches. Our demonstration is based on the case study of an industrial company that allows us to identify, thanks to this hybridization, an extension of the field of action of the management controller.
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https://hal-cnam.archives-ouvertes.fr/hal-03482779
Contributor : Samia Khenniche Connect in order to contact the contributor
Submitted on : Thursday, December 16, 2021 - 11:09:30 AM
Last modification on : Tuesday, January 4, 2022 - 6:16:30 AM

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Julien Henriot, Sylvain Gorin, Samia Khenniche. Les apports de l’amélioration continue au contrôleur de gestion business partner. Audit Comptabilité Contrôle : Recherches Appliquées, Association Francophone de Comptabilité, 2021, pp.13-38. ⟨10.3917/accra.010.0013⟩. ⟨hal-03482779⟩

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