Le contrôle de gestion dans un contexte de gouvernance de sociétés

Authors: Massicotte, Steeve
Advisor: Henri, Jean-François
Abstract: The objective of this thesis is to study the strategic use of management accounting information in the context of governance. Several hypotheses based on this objective are tested using data collected from 185 board of directors of private and listed Canadian organizations. The first article revisits the use of management accounting information in relation to the implementation of the strategy by the board of directors by establishing conceptual bases and by developing a measurement model used to test, in particular, hypotheses of the second article and the essay of this thesis. The second article examines conceptually and empirically, through a conceptual model with double mediation loops, the links between (i) the strategic involvement of the board of directors, (ii) the strategic use of management accounting information by the board of directors (iii) the effectiveness of the board of directors and (iv) organizational performance. The results reveal that the strategic use of management accounting information acts as a mediating variable vis-à-vis the relationship between the strategic involvement of the board of directors and organizational performance, when it fits into the link between the strategic involvement of the board of directors and the effectiveness of the board. The essay discusses the interdependence between financial and nonfinancial management accounting information at the strategic level and the decision support role in a board context. Based on complementarity theory, the results suggest that in the context of the overseeing of the strategic plan by the board of directors, the use of financial management accounting information and the use of nonfinancial management accounting information complements each other.
Document Type: Thèse de doctorat
Issue Date: 2020
Open Access Date: 17 May 2021
Permalink: http://hdl.handle.net/20.500.11794/69122
Grantor: Université Laval
Collection:Thèses et mémoires

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