Séminaire en sciences de gestion

Présentations de Coskun Cakar - Direction Audit, groupe Areva et de Katia Dangereux - Université de Montpellier

Intervenant Coskun Cakar - Direction Audit, groupe Areva
Thématique / Thema From the definition of risk to internal audit practices : a Luhmanian perspective
Lien / Link 17-04-03_CPA_2017_Cakar-1.pdf
   
Intervenant Katia Dangereux - Université de Montpellier
Thématique / Thema Contrôle de gestion et innovation : Quelles influences réciproques ?
Résumé / Abstract The objective of this study is to determine the role of management control tools on innovation. For this purpose, two case studies were carried out with two SMEs recently included in an innovation strategy. The results of this qualitative research highlight the positive influence of management control tools on innovation. Thus, management control appears favorable to innovation both in an interactive type of use (Simons, 1995) and in a more traditional use of the cybernetic type. Moreover, this work brings to light the existence of a virtuous spiral between innovation and management control, since in turn, innovation leads to the introduction of management control.
Key words : Management control, innovation, SMEs