LA SOCIALISATION DES CONTRÔLEURS DE GESTION: L'IMPORTANCE DE LA COMPATIBILITE DES CULTURES PROFESSIONNELLES

Marc Bollecker ()
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Marc Bollecker: CESAG - Centre d'études des sciences appliquées à la gestion

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Abstract: Many academic papers show that management controller‟s image in organizations is often negative. The change of this image in the future is uncertain particularly insofar as literature is divided between the development of advice activities and strengthening verification activities. These contrasting results led us to analyze the reasons for these differences in acceptance of management controllers within organizations and the conditions that facilitate it through the study of theoretical contributions on the subject. The conceptual framework of organizational socialization and that of acculturation have been mobilized to further inform the understanding of these differences. These frames were then allowed to conduct an empirical study in French companies in order to measure the degree of controller‟s socialization and explain the differences.

Keywords: Contrôleur de gestion; socialisation organisationnelle; acculturation; Management controller; organizational socialization (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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