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Des mythes fondateurs du contrôle de gestion et de ses prolongements : le cas de l'informatique décisionnelle

Abstract : This thesis is about the links between management control (MC) and business intelligence IT tools (BI). First, it analyses MC's history through a mythological framework. Second, it develops an empiric methodology to testify the role of MC and IT in top managers' strategic decision making process. The analysis reveals a significant role of the two disciplines in managers' representations, but does not really confirm the existence of strategic management accounting.
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https://tel.archives-ouvertes.fr/tel-00205064
Contributor : Bernard Gumb <>
Submitted on : Thursday, January 24, 2008 - 1:47:49 PM
Last modification on : Tuesday, October 13, 2020 - 2:41:59 PM
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Bernard Gumb. Des mythes fondateurs du contrôle de gestion et de ses prolongements : le cas de l'informatique décisionnelle. Gestion et management. Université Robert Schuman - Strasbourg III, 2005. Français. ⟨tel-00205064⟩

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