Le rôle du contrôle de gestion et de l'informatique décisionnelle dans la décision stratégique : une étude exploratoire

Authors

  • Bernard GUMB Ecole de Management de Grenoble

Keywords:

Control, Management, Decision, Strategy, Information

Abstract

This article addresses the strategic decision making process as observed through two bu¬siness disciplines: management control (MC) and IT based business intelligence (BI). The methodology employed is exploratory, based on semi-directive interviews with top managers concerning the way they take decisions. The content analysis of these narrations highlights the significant role of both disciplines in managers' practices and representations. Never¬theless, a more in-depth analysis ? principally based on a three-dimensional model and the cross-matching of diverse variables ? reveals a complex and problematic link between stra¬tegic decision and the use of a managerial toolkit. We especially notice a lower influence of both MC and BI when the context is inter-organisational, which is probably the case with particularly strategic choices.In spite of its weaknesses, this research contributes to further advances while proposing more precise hypothesises about the use (or not) of MC and BI in strategic decision making.

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How to Cite

GUMB, B. (2007). Le rôle du contrôle de gestion et de l’informatique décisionnelle dans la décision stratégique : une étude exploratoire. Systèmes d’Information Et Management (French Journal of Management Information Systems), 12(4), 55–84. Retrieved from https://revuesim.org/index.php/sim/article/view/213

Issue

Vol. 12 No. 4 (2007)

Section

Empirical research

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