La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale

Abstract : First, this paper aims at demonstrating that the “non opportunistic managers' satisfaction towards management control” explains managerial performance. Second, it aims at determining some control levels that management accountants may work on to optimize this satisfaction. To test the model, data was collected through a questionnaire filled in by 185 managers of different companies; the structural equations methodology has been used. Results validate the model and open interesting research possibilities, notably for behavioural models in management control. Besides, this research helps management accountants to better know qualities of the management control process that optimise managerial performance.
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Armelle Godener, Marianela Fornerino, Daniel Ray. La satisfaction des utilisateurs du contrôle de gestion et leur performance managériale. LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom. ⟨halshs-00525349⟩

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