Year
2010
Abstract
This article analyzes the evolution of the management controller job, under the influence of the institutional investors. Two missions may have changed under the financial pressure: the dialog coordinator role and information disclosure. A three-case study enlightens the management controller as an integrator and a differentiator.
CAVELIUS, F. (2010). L’évolution du métier de contrôleur de gestion sous la pression financière. Dans: Comptabilité, contrôle audit et gestion des coûts dans la globalisation et la normalisation. ISEOR.