ror.org/01mtcc283
Abstracts
Résumé
L’objectif de cet article est d’étudier les différents rôles qu’exerce le contrôle de gestion dans l’innovation des entreprises, de tenter de repérer si ces rôles relèvent des modes de contrôle interactif et/ou diagnostique (Simons, 1995) et de déterminer dans quelle mesure ils s’exercent dès la phase amont du processus d’innovation. Les résultats d’une étude de cas réalisée auprès de deux PME innovantes mettent en exergue six rôles, confirment l’influence favorable sur l’innovation du contrôle interactif, mais aussi du contrôle diagnostique, et montrent que le contrôle de gestion intervient dès la phase amont du processus d’innovation.
Mots-clés :
- Contrôle de gestion,
- Innovation,
- Contrôles diagnostique et interactif,
- Phase amont du processus d’innovation,
- PME
Abstract
The aim of this article is to study the different roles of management control in business innovation, to try to identify whether these roles relate to interactive or diagnostic modes (Simons, 1995) and to determine to what extent they are involved from the upstream stage of innovation process. The results of a case study carried out with two innovative SMEs highlight six roles, confirm favorable influence on innovation of both interactive and diagnostic control and show that management control take place from the upstream stage of innovation process.
Keywords:
- Management control,
- Innovation,
- Diagnostic and interative controls,
- Upstream phase of the innovation process,
- SME
Resumen
El objetivo de este artículo es estudiar los diferentes roles que ejerce el control de gestión en la innovación empresarial, tratar de identificar si estos roles se enmarcan en las modalidades de control interactivo y/o diagnóstico (Simons, 1995) y determinar en qué medida intervienen desde la fase inicial del proceso de innovación. Los resultados de un estudio de caso realizado con dos PyME innovadoras destacan seis, confirman la influencia favorable en la innovación del control interactivo pero también del control de diagnóstico, y muestran que el control de gestión interviene desde la fase inicial del proceso de innovación.
Palabras clave:
- Control de gestión,
- Innovación,
- Diagnóstico y controles interactivos,
- Fase previa del proceso de innovación,
- PyME
Appendices
Références
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