|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