HAL (Le Centre pour la Communication Scientifique Directe), 2002
Le controle de gestion est une demarche permettant a une organisation de clarifier ses objectifs ... more Le controle de gestion est une demarche permettant a une organisation de clarifier ses objectifs de performance et d'en piloter la realisation progressive, en assurant la convergence des actions engagees par les differentes entites qui la composent ". Par cette definition, l'ouvrage place la demarche de pilotage au coeur du metier de manager. Il offre une vision renouvelee du controle de gestion en structurant ses developpements autour des problematiques fondamentales liees a la demarche de pilotage, dont la comprehension permet d'enrichir la construction des outils qui appuient la demarche. Le premier chapitre propose une vison synthetique du perimetre et des fonctions du controle de gestion, qui permet au lecteur d'integrer dans une vision d'ensemble les differents themes approfondis dans les parties suivantes: - la premiere est consacree a la problematique de la mesure de performance, qui se decompose elle-meme en trois problematiques plus fines : la clarification des objectifs globlaux poursuivis par l'organisation et le choix d'un systeme de mesure adequat, la declinaison de cette performance globale en variables operationnelles et en indicateurs de gestion, son deploiement en mesures de performance locales pour les differentes entites de la structure; - la deuxieme s'attache a la construction d'une dynamique de pilotage (demarche previsionnelle et analyse ex-post des resultats obtenus), dont les objectifs, les principes et les difficultes sont mis en evidence; - la troisieme se preoccupe de questions d'organisation: elle expose les differents types de structure auxquelles la demarche de controle peut s'appliquer, met en evidence l'importance d'un systeme d'information performant, et evoque, pour finir, le role attendu du controleur de gestion au sein de cette demarche. Cet ouvrage s'adresse aussi bien aux etudiants d'ecoles de commerce et d'universites qu'aux managers et controleurs de gestion. Il contient des illustrations, des cas corriges et une synthese des messages cles de chaque chapitre permettant d'apprehender la richesse de la demarche de facon progressive, concrete et structuree
En complément de Contrôle de gestion et Pilotage de la performance (2008), qui présente les fonda... more En complément de Contrôle de gestion et Pilotage de la performance (2008), qui présente les fondamentaux du contrôle de gestion, L'Art du contrôle de gestion : enjeux et pratiques reprend ce domaine de façon approfondie. Il apporte des grilles d'analyse des outils et démarches de pilotage de la performance, afin de permettre aux directions générales et opérationnelles comme aux contrôleurs de gestion de trouver des solutions adaptées aux enjeux complexes auxquels ils ont à faire face en la matière. Le livre veut ainsi se démarquer d'une posture, fréquente mais simpliste, proposant des " solutions clés en main " ou des " best practices " sans toujours les mettre en perspective et cherche au contraire à construire un dialogue équilibré entre théories et pratiques. Il repose sur une équipe d'enseignants-chercheurs-praticiens partageant cette ambition et sur un mode d'élaboration original car collectif, tous les chapitres ayant été écrits à plusie...
Quality Improvement (QI) interventions are used extensively to solve problems associated with the... more Quality Improvement (QI) interventions are used extensively to solve problems associated with the quality, effectiveness and efficiency of healthcare. However, outcome assessments show strong variations in the success of a given QI initiative across organizational settings. Therefore, a growing body of research focuses on the interplay between interventions and their context of implementation. This chapter builds on the healthcare and organization literature to illustrate, through the concept of affordances, the complex dynamics that accompany the introduction of technological innovations in organizational settings. Insights to complement existing healthcare models for the systematic analysis of QI interventions, such as MUSIQ and SQUIRE, are proposed. In particular, greater attention to the implications of intervention design for the enabling and constraining properties of QI technologies is suggested in order to improve the reporting of QI implementation.
Ce memoire porte sur l'importance de penser le lien entre recherche, enseignement, relations ... more Ce memoire porte sur l'importance de penser le lien entre recherche, enseignement, relations avec les organisations et contexte institutionnel, en particulier dans le champ du controle de gestion.
The contract between growers and merchants for the exchange of grapes on the Champagne market is ... more The contract between growers and merchants for the exchange of grapes on the Champagne market is a long-term agreement based on quantities. Commitments on quantities are made for several years and negotiated individually between growers and merchants. Each year, prices are negotiated at the interprofessional level, the interprofessional committee including members of the growers union, members of the merchants union and a government commissioner. It turns out that industrial organization theory, and more precise mechanisms outlined by incomplete contract theory are relevant to the analysis of such contracts in which prices and quantities are negotiated sequentially and by different groups of actors. We show that imposed pricing by the interprofessional organization can, in some cases, balance the bargaining power between growers and merchants and thus increase social welfare. At a time when the European Common Organization of Wine Markets casts doubt on interprofessional organizatio...
Three dimensions characterize a management control system: the nature of the involvement of opera... more Three dimensions characterize a management control system: the nature of the involvement of operational managers, the degree of customization of the underlying tools and the relationship with the compensation policy. This characterization further formalizes the distinction between diagnostic and interactive control systems introduced by Simons (1995). It provides an interesting framework to discuss the recurrent attempts to renovate management control that followed the severe criticism of Johnson and Kaplan (1987). In this framework, information systems based on a strategic vision of the activity are representative of interactive control while value based management systems such as EVA are representative of diagnostic control. The strengths and weaknesses of each approach are discussed using the proposed taxonomy as a theoretical grid.
"Management control is a process that enables an organisation to clarify its performance obj... more "Management control is a process that enables an organisation to clarify its performance objectives and guide their achievement while ensuring that the actions undertaken by its various units are coherent. " With that definition, this book places the control process at the heart of the manager’s role within the organisation. It offers a refreshing vision of management control by organising its discourse around the fundamental challenges involved in the control process. Understanding these challenges will enable managers to enrich the way they create the tools that support the process. Chapter 1 offers a synthesis of management control’s scope and functions . It provides the reader with an overview of the themes developed in later sections : Part 1 is devoted to the challenge of measuring performance , which forms the basis of management control systems and comprises several different facets. A distinction is made between measurement systems elaborated at the corporate level and those devised at more detailed levels (business units) which comprise various perspectives. The section clarifies the principles on which each different measurement system is elaborated. Part 2 develops the control cycle and its two main components – planning and ex post results analysis – and highlights each stage’s goals and principles. These provide a framework that allows us to take a more nuanced look at the debate surrounding relevance of budgets. Part 3 takes a look at some important complementary questions , detailing the different types of Performance Programmes that companies have been developing alongside their management control systems. It also stresses the importance of information systems and the tremendous developments they have experienced recently.This book is aimed at managers – the principal players in the control process –, the controllers who animate the process, and students pursuing advanced management studies. It contains examples, quiz sections with answers and explanations, and a synthesis of the key messages of each chapter. This format enables readers to approach the richness of the control process in a progressive, concrete and structured manner.
HAL (Le Centre pour la Communication Scientifique Directe), 2002
Le controle de gestion est une demarche permettant a une organisation de clarifier ses objectifs ... more Le controle de gestion est une demarche permettant a une organisation de clarifier ses objectifs de performance et d'en piloter la realisation progressive, en assurant la convergence des actions engagees par les differentes entites qui la composent ". Par cette definition, l'ouvrage place la demarche de pilotage au coeur du metier de manager. Il offre une vision renouvelee du controle de gestion en structurant ses developpements autour des problematiques fondamentales liees a la demarche de pilotage, dont la comprehension permet d'enrichir la construction des outils qui appuient la demarche. Le premier chapitre propose une vison synthetique du perimetre et des fonctions du controle de gestion, qui permet au lecteur d'integrer dans une vision d'ensemble les differents themes approfondis dans les parties suivantes: - la premiere est consacree a la problematique de la mesure de performance, qui se decompose elle-meme en trois problematiques plus fines : la clarification des objectifs globlaux poursuivis par l'organisation et le choix d'un systeme de mesure adequat, la declinaison de cette performance globale en variables operationnelles et en indicateurs de gestion, son deploiement en mesures de performance locales pour les differentes entites de la structure; - la deuxieme s'attache a la construction d'une dynamique de pilotage (demarche previsionnelle et analyse ex-post des resultats obtenus), dont les objectifs, les principes et les difficultes sont mis en evidence; - la troisieme se preoccupe de questions d'organisation: elle expose les differents types de structure auxquelles la demarche de controle peut s'appliquer, met en evidence l'importance d'un systeme d'information performant, et evoque, pour finir, le role attendu du controleur de gestion au sein de cette demarche. Cet ouvrage s'adresse aussi bien aux etudiants d'ecoles de commerce et d'universites qu'aux managers et controleurs de gestion. Il contient des illustrations, des cas corriges et une synthese des messages cles de chaque chapitre permettant d'apprehender la richesse de la demarche de facon progressive, concrete et structuree
En complément de Contrôle de gestion et Pilotage de la performance (2008), qui présente les fonda... more En complément de Contrôle de gestion et Pilotage de la performance (2008), qui présente les fondamentaux du contrôle de gestion, L'Art du contrôle de gestion : enjeux et pratiques reprend ce domaine de façon approfondie. Il apporte des grilles d'analyse des outils et démarches de pilotage de la performance, afin de permettre aux directions générales et opérationnelles comme aux contrôleurs de gestion de trouver des solutions adaptées aux enjeux complexes auxquels ils ont à faire face en la matière. Le livre veut ainsi se démarquer d'une posture, fréquente mais simpliste, proposant des " solutions clés en main " ou des " best practices " sans toujours les mettre en perspective et cherche au contraire à construire un dialogue équilibré entre théories et pratiques. Il repose sur une équipe d'enseignants-chercheurs-praticiens partageant cette ambition et sur un mode d'élaboration original car collectif, tous les chapitres ayant été écrits à plusie...
Quality Improvement (QI) interventions are used extensively to solve problems associated with the... more Quality Improvement (QI) interventions are used extensively to solve problems associated with the quality, effectiveness and efficiency of healthcare. However, outcome assessments show strong variations in the success of a given QI initiative across organizational settings. Therefore, a growing body of research focuses on the interplay between interventions and their context of implementation. This chapter builds on the healthcare and organization literature to illustrate, through the concept of affordances, the complex dynamics that accompany the introduction of technological innovations in organizational settings. Insights to complement existing healthcare models for the systematic analysis of QI interventions, such as MUSIQ and SQUIRE, are proposed. In particular, greater attention to the implications of intervention design for the enabling and constraining properties of QI technologies is suggested in order to improve the reporting of QI implementation.
Ce memoire porte sur l'importance de penser le lien entre recherche, enseignement, relations ... more Ce memoire porte sur l'importance de penser le lien entre recherche, enseignement, relations avec les organisations et contexte institutionnel, en particulier dans le champ du controle de gestion.
The contract between growers and merchants for the exchange of grapes on the Champagne market is ... more The contract between growers and merchants for the exchange of grapes on the Champagne market is a long-term agreement based on quantities. Commitments on quantities are made for several years and negotiated individually between growers and merchants. Each year, prices are negotiated at the interprofessional level, the interprofessional committee including members of the growers union, members of the merchants union and a government commissioner. It turns out that industrial organization theory, and more precise mechanisms outlined by incomplete contract theory are relevant to the analysis of such contracts in which prices and quantities are negotiated sequentially and by different groups of actors. We show that imposed pricing by the interprofessional organization can, in some cases, balance the bargaining power between growers and merchants and thus increase social welfare. At a time when the European Common Organization of Wine Markets casts doubt on interprofessional organizatio...
Three dimensions characterize a management control system: the nature of the involvement of opera... more Three dimensions characterize a management control system: the nature of the involvement of operational managers, the degree of customization of the underlying tools and the relationship with the compensation policy. This characterization further formalizes the distinction between diagnostic and interactive control systems introduced by Simons (1995). It provides an interesting framework to discuss the recurrent attempts to renovate management control that followed the severe criticism of Johnson and Kaplan (1987). In this framework, information systems based on a strategic vision of the activity are representative of interactive control while value based management systems such as EVA are representative of diagnostic control. The strengths and weaknesses of each approach are discussed using the proposed taxonomy as a theoretical grid.
"Management control is a process that enables an organisation to clarify its performance obj... more "Management control is a process that enables an organisation to clarify its performance objectives and guide their achievement while ensuring that the actions undertaken by its various units are coherent. " With that definition, this book places the control process at the heart of the manager’s role within the organisation. It offers a refreshing vision of management control by organising its discourse around the fundamental challenges involved in the control process. Understanding these challenges will enable managers to enrich the way they create the tools that support the process. Chapter 1 offers a synthesis of management control’s scope and functions . It provides the reader with an overview of the themes developed in later sections : Part 1 is devoted to the challenge of measuring performance , which forms the basis of management control systems and comprises several different facets. A distinction is made between measurement systems elaborated at the corporate level and those devised at more detailed levels (business units) which comprise various perspectives. The section clarifies the principles on which each different measurement system is elaborated. Part 2 develops the control cycle and its two main components – planning and ex post results analysis – and highlights each stage’s goals and principles. These provide a framework that allows us to take a more nuanced look at the debate surrounding relevance of budgets. Part 3 takes a look at some important complementary questions , detailing the different types of Performance Programmes that companies have been developing alongside their management control systems. It also stresses the importance of information systems and the tremendous developments they have experienced recently.This book is aimed at managers – the principal players in the control process –, the controllers who animate the process, and students pursuing advanced management studies. It contains examples, quiz sections with answers and explanations, and a synthesis of the key messages of each chapter. This format enables readers to approach the richness of the control process in a progressive, concrete and structured manner.
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