Дисертації з теми "Dispositif de contrôle de gestion"
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Komarev, Iliya. "La place des budgets dans le dispositif de contrôle de gestion: une approche contingente." Phd thesis, Université Montesquieu - Bordeaux IV, 2007. http://tel.archives-ouvertes.fr/tel-00259505.
Bourquia, Nazha. "L'assimilation de nouveaux dispositifs de gestion : Le cas de l'implantation du contrôle de gestion au sein des banques marocaines." Thesis, Orléans, 2012. http://www.theses.fr/2012ORLE0503.
Direct involvement in organizations allow for the study and the analysis of collectiveaction. Our thesis work follows this research process and attempts to propose aprocedural lecture of the implementation and integration of innovative managementdevices. Evidently, a management device has a broad spectrum: concretizing organizedaction rules, objects and tools, while retaining an abstract not formalized dimensions.The proposed analysis is the result of iterations between theoretical concepts andempirical observations of management control applied to banks in Morocco. We explorefirst the profound changes that are reshaping the banking systems that allow exploringthe determinants of the implementation of management control within banks. The use ofnew developments in institutional theories orients our analysis into a multi-level andnon-dissociated phenomenon. In light of these theoretical and conceptual references, thein-depth empirical study of a qualitative multiple case study (three banks are observed).The discussion of the results led to the proposal of a framework describing the processby which the gradual integration of management tools by the field’s organizations led tothe institutionalization of scripts embodying, within these same organizations, widerangingmanagement devices
Suarez-Thomas, Sabine. "Contre les Risques Psychosociaux : un dispositif de gestion "capacitant"." Thesis, Pau, 2016. http://www.theses.fr/2016PAUU2002/document.
This research aims at offering management methods and tools to prevent mental and somatic health diseases in the workforce. Chief executive officers and managers appear to be helpless in the face of rising psychosocial disorders and their response rarely goes beyond the assessment stage of psychosocial risks’ factors. This thesis is built upon two research-intervention projects. One took place in a b-to-b smallscale consultancy venture, whilst the second was set in a multinational and cooperative agrifood firm. Researchers and company staff jointly developed practical actions to address their initial need for prevention by transforming situations in using ergon omics-oriented information. Staff management is no longer centered on seeking the agreement of the workforce with managers’ projects. Instead the company executives organize everyone’s occupation by dealing with the gap between the “real done job” and the prescribed one. Authority istranslated into authorization of doing a “well done job”. To this end, allowance for discussions on the occupational organization and ways to do the job has been made, and results of those discussions are formally integrated in the management device. Overall, managers are now aiming for the joint personal development of staff in addition to the firmdevelopment
Bourquia, Nazha. "L'assimilation de nouveaux dispositifs de gestion : Le cas de l'implantation du contrôle de gestion au sein des banques marocaines." Electronic Thesis or Diss., Orléans, 2012. http://www.theses.fr/2012ORLE0503.
Direct involvement in organizations allow for the study and the analysis of collectiveaction. Our thesis work follows this research process and attempts to propose aprocedural lecture of the implementation and integration of innovative managementdevices. Evidently, a management device has a broad spectrum: concretizing organizedaction rules, objects and tools, while retaining an abstract not formalized dimensions.The proposed analysis is the result of iterations between theoretical concepts andempirical observations of management control applied to banks in Morocco. We explorefirst the profound changes that are reshaping the banking systems that allow exploringthe determinants of the implementation of management control within banks. The use ofnew developments in institutional theories orients our analysis into a multi-level andnon-dissociated phenomenon. In light of these theoretical and conceptual references, thein-depth empirical study of a qualitative multiple case study (three banks are observed).The discussion of the results led to the proposal of a framework describing the processby which the gradual integration of management tools by the field’s organizations led tothe institutionalization of scripts embodying, within these same organizations, widerangingmanagement devices
Haince, Marie-Claude. "Au coeur des institutions d'immigration : dispositifs, gestion et contrôle migratoire au Canada." Thèse, Paris, EHESS, 2010. http://hdl.handle.net/1866/5024.
This study offers a critical analysis of the Canadian immigration system through a detailed examination of the process of an immigrant’s selection from within the category of “skilled workers.” It questions the relationship between the Canadian and Quebecois society and immigration by focusing on the way the state operates through the management of the exclusion/inclusion of immigrants, while trying to understand what is at stake during the immigration process by underlining the effects which that unfold upon those involved in this process. Specifically, the study seeks to see how various representations of the immigrant have crystallized over the time, in turn influencing current representations. It is not a matter of questioning the conditions of their emergence, but rather to see the effects they produce. It is also important to identify the range of strategies and practices at work in the immigration process. Starting with a particular case, it is possible to highlight wider dynamics and make apparent the links between global trends in immigration (commodification and securitization) and their articulations with a specific national policy. This research is articulated around three approaches: an anthropology of institutions, an anthropology of the state, bureaucracy and bureaucrats and an anthropology of policy. The intricacies between these approaches places the focus on several constitutive elements of the apparatus surrounding immigration, in particular Canadian and Quebecois immigration institutions, legislative and statutory texts, policies, speeches, diverse measures and procedures implemented, the practices of employees within these institutions, etc. Through a “problematisation” of the relationship to immigration, the aim is to retrace the transformations and movements of this relationship and to recast it in its historicity so as to see how immigration and immigrants are constituted as subjects. More succinctly, it is a questioning of the historic horizon within which the current management of immigration takes shape. This understanding of the implementation of migratory control in Canada is also based on an examination of current immigration policies. It seeks to highlight the implicit categories associated with the constitution of the “subject-immigrant,” starting from bureaucratic and administrative categorizations, in order to question the construction of polarized categories – “commodity” and “threat” – accompanying the “manufacturing” of the “perfect” immigrant. The ethnographic data provided allows an understanding of the strategies and daily practices that are materialized within immigration institutions in order to highlight the effects they produce on immigrants – processes of desubjectivation/resubjectivation, negation of personal life history, reduction to a simple preestablished category – and to examine the micropolitics at work. Finally, the arguments are recast into a wider logics of contemporary migration management. The commodification and securitization of immigration are effectively at the heart of the apparatus surrounding immigration, the “actualisation principles” of the migratory management that allow the indirect regulation of migratory flows that facilitate circulation deemed “beneficial” for Canada, while, at the same time, restricting those who could be “threatening”. In short, this research allows us to understand what consists of the management of immigration in Canada.
Thèse de doctorat réalisée dans le cadre d'une cotutelle entre l'Université de Montréal et l'École des Hautes Études en Sciences Sociales, Paris
Komarev, Iliya. "La place des budgets dans le dispositif de contrôle de gestion : une approche contingente (interpréter le passé pour comprendre et modéliser le présent)." Bordeaux 4, 2008. http://www.theses.fr/2008BOR40010.
The research is revisiting the place of budgets among other management control devices in a contexte of increasing use of non-accounting control tools. A general model explaining the relative place of budgets is build up and tested through a cross-sectional survey on French companies. The model is suggested after studying the historical factors having influenced the induction of budgets in the private sector management practices. Adopting a contingency approach we use insights from the behavioural accounting theory to transform historical factors into contextual variables and explain the relative importance of budgets upon scorecards. Results are supporting the theory on the contingent place of budgets. However, little support is provided for the linear, mediation-effects contingency tested through a structural equation model. Best performing companies adapt their budgeting systems to the influence of contingency factors (perceived environmental uncertainty, quality driven strategies and progressive leadership styles) on a configurative, non linear pattern. Conflicting actions of context factors engender selective fit of the budget system importance and scope. Through, extreme "beyond budgeting" practices seemed inefficient even when contextual factors should be more favourable to implement it
Roszak, Sabrina. "La mise à l'épreuve du dispositif dit de reporting intégré : levier d'effectivité ou nouvel avatar du contrôle?" Thesis, Paris, CNAM, 2017. http://www.theses.fr/2017CNAM1097/document.
This research challenges Integrated Reporting usefulness as a new internal management control system. A review of existing management control tools has enabled to characterize useful management control tools attributes. First part of this research has been dedicated to test theoretically Integrated Reporting. In-depth analysis of IIRC Framework shows IR possesses theoretically those attributes. But this theoretical adherence is not sufficient: IR needs to be set up at the heart of a technical and organisational system. Guided by systems modelling approach, second step has been the identification of conditions allowing reception and effective usage of IR at the heart of the system. An explanatory survey conducted among about thirty listed companies has been realized to test those conditions on think, build and run phases. But this survey has overall dedicated to debate IR usefulness, on the basis of attributes previously characterized. Results can be read at two levels: first level shows that IR actually meets expectations in terms of management control effectiveness. Second level reveals more strong belief than strong usefulness in many organisations. Verbatim also shows that IR is more dedicated to global decision-makers than local decision-makers
Giordano, Florent. "La géographie (dés)organisante : savoirs, pouvoirs, normes : analyse interprétative du dispositif de gestion de la santé en région Centre-Val de Loire." Thesis, Tours, 2017. http://www.theses.fr/2017TOUR1010/document.
The main question of this thesis can be formulated as follows: How can discourses, norms and spatial practices, in the context of inter-organisational relations, produce good spatial conduct of agents in a relation of delegation? Rooted in strategic management, our theoretical framework mobilise approaches from the domain of geography and the Foucauldian notion of dispositif. The methodology we used is based on a unique case study: the health system in the region of Centre-Valde- Loire. The analysis of the empirical material shows the creation of an inter-organisational self-regulation chain, enabling the dissemination of this dispositif based on three types of space (absolute, relative and relational) by giving the illusion to each one of these links that he is responsible for his actions. We also highlight the independent nature of the dispositif that can create room for manoeuvre for actors as well as results that are sometimes counter-productive with regard to the original policies of the mandator
Al, Khatib Chadi. "Conception de dispositifs de contrôle asynchrones et distribués pour la gestion de l’énergie." Thesis, Université Grenoble Alpes (ComUE), 2016. http://www.theses.fr/2016GREAT016/document.
Today integrated systems are increasingly faced with the constraints of low consumption or energy efficiency. These issues need to be integrated as far upstream as possible in the design flow to reduce design time and avoid much iteration in the flow. In this context, the collaborative project HiCool, between LIRMM and TIMA laboratories, Defacto, Docea and ST Microelectronics companies, has set up a strategy and design flow to design integrated low power systems while facilitating the reuse of existing hardware blocks (IPs). The approach proposed in this thesis fits into this strategy by bringing a small dose of asynchrony in completely synchronous systems. Indeed, the reduction in consumption is based on the observation that permanent activation of the entire circuit is unnecessary in many cases. However, controlling the activity with techniques of "clock gating" or "power gating" usually need to perform a re-design of the system and to add a control device for controlling activation of areas effecting treatment. The work presented in this manuscript provides a strategy based clock controllers and power domain, asynchronous, distributed and easily insertable into a circuit with a low cost design
Beau, Pauline. "Dispositifs de gestion et risques psychosociaux : une étude qualitative des risques humains et de leur gestion dans les organisations." Thesis, Paris Sciences et Lettres (ComUE), 2017. http://www.theses.fr/2017PSLED072/document.
Since the late 2000s, psychosocial risks (job strain, anxiety, burn out…) are a debating point. The literature explains it by the dissemination of a results-oriented culture which demands more and more to people and controls their performance by using management tools. Furthermore, to prevent psychosocial risks organizations also use management tools. That's why we focus our attention on the use of management tools in organizations to study the complex links between management control and psychosocial risks. Thus, our thesis aim to answer the following research question: to what extent management tools participate to psychosocial risks, to their creation and to their prevention ? To do this, we have first made an exploratory study and then four case studies in private and public organizations. So our qualitative design is composed by collecting 67 semi-structured interviews, two non-participatory observations and internal and external documents. By studying mutual relationship between perceptions of reality, individuals and management tools, we explore the complex mechanisms binding results-oriented culture, management tools and psychosocial risks
Paulus, Justine. "Le contrôle de gestion comme vecteur de transformation des organisations publiques confrontées à une complexité institutionnelle : le cas d’un Office Public de l’Habitat (OPH)." Electronic Thesis or Diss., Bourgogne Franche-Comté, 2023. http://www.theses.fr/2023UBFCG010.
Our thesis aims to answer the question: What is the role of management control in Public Housing Offices (OPH) in the face of institutional complexity? By studying these organizations subject to institutional pluralism (Greenwood et al., 2011), we seek to enrich the literature (Château Terrisse, 2012 ; Boitier and Rivière, 2016; Renaud, 2017 ; Amans et al., 2020…) on the role active management control devices in the hybridization of potentially incompatible logics. The theoretical grounding of the thesis is in the current of micro-foundations of neo-institutional theory (Thornton and Ocasio, 1999; Thornton et al., 2012).Our methodological approach is structured in two stages. We first carry out a qualitative study on Gesthome, a rapidly changing OPH, confronted with four institutional logics (bureaucratic, political, market and professional). This qualitative study mobilizes several methods of data collection and analysis: 16 semi-structured interviews with internal and external stakeholders of this organization, the analysis of 26 documents and archives of 713 pages as well as participant observation during 3 years (3 notebooks of 120 pages each). This meticulous fieldwork is carried out within the framework of an Industrial Research Training Agreement (CIFRE).For content analysis, we use the qualitative analysis software N'Vivo. Then, in addition to the qualitative study, a quantitative study is conducted with 32 DPOs on French territory in order to verify the transferability of the results obtained within Gesthome.We show that the management control devices allow the coexistence of logics, promote the dual hybridization or even “triale” of logics, by serving as a basis for compromises. Our study within Gesthome and the quantitative study show four compromises (Amans et al., 2020) leading to organizational polymorphism (Renaud, 2017): a compromise of political and market logics, a compromise of political and professional, a compromise between market and professional logics and finally a compromise between the three logics. In addition, our work sheds light on the piloting of OPH still in their infancy in the state of the art
Gauche, Izard Karine. "L'appropriation des dispositifs de pilotage : le cas de la recherche à l'université." Thesis, Montpellier 2, 2013. http://www.theses.fr/2013MON20127/document.
Often designed outside organizations, questions on the appropriation of management tools within organizations emerge. Understanding the appropriation of a management tool goes beyond observing its use. The stages prior to its use – which have led to the adoption of a tool – must be addressed. To avoid obscuring the interaction between the tool(s) and the stakeholder(s), it is essential to consider the tool as embedded in an arrangement, a configuration of objects, rules and stakeholders. Finally, analyzing the past and the present without looking to the future conflicts with the concept that an organization is constantly evolving. To take account of all these aspects, this PhD thesis develops an observation method to identify the trajectory of appropriation of control arrangements within an organization. There are three essential phases: the characterization of the arrangements, an ex ante analysis of what led to the situation, and the identification of the organization's capacity as regards appropriation. Combining these three analyses makes it possible to envisage a trajectory of appropriation relative to the arrangement studied. Applied to the control arrangement of research in a university, this method reveals the decoupling of form and sense between laboratories' control arrangements and those of central administration. This decoupling is undoubtedly inevitable considering the institutional and organizational perspectives. It is also useful for the appropriation process; it is a latency period which enables the construction of sense and form. To extend the appropriation process, the university must develop its appropriation capacities by promoting interactions. Indeed, without loosely re-Coupling management control arrangements relative to research, a process of deconstruction of sense could be triggered
Tanguy, Laurent. "De la théorie des coûts de transaction à une économie des coûts de traduction : l'émergence d'un centre de services mutualisés comme dispositif de contrôle inter-organisationnel." Phd thesis, HEC, 2011. http://tel.archives-ouvertes.fr/tel-00653173.
Tanguy, Laurent. "De la théorie des coûts de transaction à une économie des coûts de traduction : l’émergence d’un centre de services mutualisés comme dispositif de contrôle inter-organisationnel." Thesis, Jouy-en Josas, HEC, 2011. http://www.theses.fr/2011EHEC0009.
This dissertation is dedicated to the transition period related to the outsourcing of an activity from an organization to another one. Its objective is to describe the emergence of a hybrid control device between market and hierarchy. We studied during 15 months a global IT outsourcing project from a client to three customers’ shared service centers. The field analysis is based on two “conceptual ways” grounded in Actor Network Theory. The first moves from Transaction Cost Economics to “Translation Cost Economy”. The second one puts forward the concept of small points of control accumulation responding to Vosselman & Van der Meer-Kooistra’s call to investigate “control in the making” (2006). The transition phase shed light on the proposition that costs of translation and small points of control accumulation created a “double register” tracing the movement of services co-construction and the related control device emergence. The local facts were framed by the project team and brought into one of the shared IT service center. An accumulation cycle of knowledge was running. This movement made both the project and the service actual but at the cost of translating the initial service defined by the contract. The price to act at distance was reduced and the shared IT service center could be considered as “economic”. However, the outsourcing process led to a transformation of the IT activity and modified the identity of the groups of actors. The comparison between the two situations, before and after outsourcing, was made difficult because of translation costs inherent to the transformation of the contract into a socio-technical device implemented to deliver the service
Munoz, Maria Isabel. "« Prendre soin » du travail : dispositifs de gestion du flux et régulations émergentes en radiothérapie." Thesis, Paris, CNAM, 2016. http://www.theses.fr/2016CNAM1049/document.
This research in ergonomics addresses the "taking care" dimension of work. It deals with the cooperative processes involved in healthcare production, and more particularly with supporting the workflow in radiotherapy. The research takes place within an industrial innovation project aiming at developing a workflow software. Radiotherapy is a treatment against cancer by the administration of ionizing radiation. This type of treatment is produced by a transverse collective in a multi-step process with cooperation requirements. The objective of this thesis is to better understand the “taking care” dimension of work by analyzing workflow management. Systematic observations in four French radiotherapy services have allowed the modelling of Workflow Management Devices (WMD) in nominal situations. In a radiotherapy center, 32 interviews were conducted with professionals, by using a restitution of the local WMD composed by traces of activity. This helped to understand the professionals’ activity in exceptional situations (non nominal). The results highlight a “tailored”, “semioticized” physical environment, that supports the collective workflow management in order to ensure a safe and efficient treatment and to “take care” of the articulation work. This environment supports the normative model of the radiotherapy process. Furthermore, in exceptional situations, emerging regulation strategies help to produce safe and efficient treatments and to take care of the patient, the work of colleagues and of one’s own work.The impact of our work concerns the development of workflow processes and tools and the conceptualization of quality in healthcare. Healthcare quality integrates the safety and effectiveness of treatments (cure) as well as the “taking care”, not only of patients, but of cooperative and collective work. Finally, this research helps in conceptualizing that “taking care” of cooperative work is to be considered as an additional dimension of the quality of individual and collective work
Bertrand, Thierry. "Difficultés d'implantation des dispositifs ABC/ABM : contribution à la constitution de savoirs actionnables à partir d'une recherche intervention." Nantes, 2001. http://www.theses.fr/2001NANT4017.
Didelot, Armelle. "Contribution à l'identification et au contrôle des risques dans le processus de conception." Vandoeuvre-les-Nancy, INPL, 2001. http://www.theses.fr/2001INPL566N.
Cazenave, Bruno. "L'émergence d'un "Nouveau Management Humanitaire" : rôles et influences contrastés des dispositifs de contrôle dans les ONG." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01E013.
This thesis illustrates the emergence of a "New Humanitarian Management". The field of humanitarian aid has undergone a sound transformation by structuring itself around a "chain of aid" involving international donors, international NGOs as well as small country-based-NGOs. Management Control research has shown that NGOs' management is strongly influenced by their relationship with international donors. The objective of our research is to contribute to this literature by analysing the role and influence of monitoring mechanisms in transforming the humanitarian field. To analyse these transformations, we propose the concept of a control regime, defined as the combination of an accountability system, a performance model and a coherent set of standards and values. Our fieldwork consisted of two ethnographic immersions within Handicap International and then within Médecins Sans Frontières (MSF). We show that Handicap's accountability system is used to "report/ give accounts" to donors, while MSF's accountability system encourages MSF members to "feel responsible". Handicap's performance model is based on centralised control systems, promoting the notion of a humanitarian efficiency, while the characteristics of MSF's performance model reflect a collective budgetary responsibility and tolerated risk-taking. As for norms and values, Handicap's norms and values signal a process of managerialization of the NGO, materialized by the recruitment of humanitarian neo-managers, while MSF's elitist norms and values allow the emergence of a humanitarian neo-entrepreneur. MSF has managed to adopt an alternative model because the NGO has been able to free itself from donors and display strong legitimacy with its external stakeholders white maintaining strong internal standards and accountability mechanisms. The MSF case, illustrating an alternative organization to the humanitarian managerialised model, shows that the managerialization of the humanitarian field is not inevitable
Sebti, Hicham. "L’utilisation des systèmes de contrôle dans la dynamique des groupes professionnels : le cas des acheteurs dans les partenariats entre clients et fournisseurs." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED049/document.
Literature points out a lack of recognition of the purchasing function, its difficuties to establish collaborative relationships with operationnal managers, and its inability to legitimize itself otherwise than by reducing costs. At the same time, professional associations urge buyers to professionalize by renewing their roles, their practices and their links with members of the organization. Building on this observation, we refer to the interactionist sociology of the professions’ research and Abbott’s framework on professional jurisdictions (1988, 2003) to enhance the understanding of buyers’ professional dynamics and how they take advantage of intra and inter-organizational control systems to improve their position in the governance of buyer-supplier partnerships. Through a preliminary qualitative study and two case studies, we first identify two dominant logics of partnership management in which financial performance is either legitimate or seeking legitimacy. Then, in each context, we describe the professional projects that shape the jurisdictional solutions and reflect the cognitive universes of buyers. Finaly, we analyze the rhetoric used by buyers and highlight the jurisdictional arrangements they established with other professional groups
Germain, Christophe. "Contrôle organisationnel et contrôle de gestion : la place des tableaux de bord dans le système de contrôle des petites et moyennes entreprises." Bordeaux 4, 2000. http://www.theses.fr/2000BOR40023.
Pautard, C. "Réalisation d'un dispositif de contrôle et d'imagerie de faisceaux balayés d'ions." Phd thesis, Université de Caen, 2008. http://tel.archives-ouvertes.fr/tel-00294480.
Ce moniteur a été développé pour contrôler les faisceaux d'une salle du GANIL (Grand Accélérateur National d'Ions Lourds) accueillant des expériences de radiobiologie dans le cadre de la recherche en hadronthérapie. En effet, cette nouvelle technique de traitement du cancer par irradiation d'ions nécessite la connaissance précise de la relation entre la dose administrée à des échantillons biologiques et les effets induits. Pour mener à bien ces études, il est impératif de contrôler en ligne la fluence.
Le moniteur a été testé avec différents faisceaux au GANIL. Il permet de mesurer la fluence avec une précision relative de ±4% sur une gamme de débit de dose allant de 1mGy/s à 2Gy/s. Installé à demeure sur les lignes dédiées à la radiobiologie au GANIL, ce moniteur permettra de contrôler les distributions spatiales de fluence pour chaque irradiation.
Le scintillateur et le dispositif d'imagerie sont également utilisés pour contrôler la position, la forme du spot et l'énergie de différents faisceaux tels que ceux utilisés en hadronthérapie.
Pautard, Caroline. "Réalisation d’un dispositif de contrôle et d’imagerie de faisceaux balayés d’ions." Caen, 2008. http://www.theses.fr/2008CAEN2028.
During this thesis, a scanning ion beam monitor has been developed in order to measure on-line fluence spatial distributions. This monitor is composed of an ionization chamber, Hall Effect sensors and a scintillator. The ionization chamber set between the beam exit and the experiment measures the ion rate. The beam spot is localized thanks to the Hall Effect sensors set near the beam sweeping magnets. The scintillator is used with a photomultiplier tube to calibrate the ionization chamber and with an imaging device to calibrate the Hall Effect sensors. This monitor was developed to control the beam lines of a radiobiology dedicated experimentation room at GANIL (Grand Accélérateur National d’Ions Lourds). These experiments are held in the context of the research in hadrontherapy. As a matter of fact, this new cancer treatment technique is based on ion irradiations and therefore demands accurate knowledge about the relation between the dose deposit in biological samples and the induced effects. To be effective, these studies require an on-line control of the fluence. The monitor has been tested with different beams at GANIL. Fluence can be measured with a relative precision of ±4% for a dose rate ranging between 1mGy/s and 2Gy/s. Once permanently set on the beam lines dedicated to radiobiology at GANIL, this monitor will enable users to control the fluence spatial distribution for each irradiation. The scintillator and the imaging device are also used to control the position, the spot shape and the energy of different beams such as those used for hadrontherapy
Travaillé, Denis. "Systèmes de Gestion de Production et Systèmes de Contrôle de Gestion." Habilitation à diriger des recherches, Université Montpellier II - Sciences et Techniques du Languedoc, 2009. http://tel.archives-ouvertes.fr/tel-00491490.
Touzeau, Suzanne. "Modèle de contrôle en gestion des pêches." Nice, 1997. http://www.theses.fr/1997NICE5051.
Morales, Gutierrez Petra. "Contrôle des coûts des grands projets pétroliers." Paris 1, 1986. http://www.theses.fr/1986PA011000.
Arnoult, Guillaume. "Modélisation de la trajectoire d'un projectile gyrostabilisé muni d'un dispositif de contrôle." Thesis, université Paris-Saclay, 2020. http://www.theses.fr/2020UPAST068.
The intensification of urban combat encourages the industrials of terrestrial armament to develop new weapon systems equipped with trajectory modification devices. Deploying these devices during the projectile flight would allow reducing the scattering error in order to narrow the collateral damage. The challenge lies in the development of a device adapted to the flight conditions of a spin-stabilized projectile. An isolated spoiler, installed on a rotatable ring, is chosen as the most adapted control device. This work consists in developing an optimization algorithm for the geometrical parameters of the spoiler and to demonstrate that it is possible to modify concurrently the range and lateral deviation of the projectile. On one hand a neural network model the variations of the aerodynamic coefficients from RANS calculations. On the other hand, the kriging modeling of the objective and constraint functions benefits from the estimation of the modeling error. This allows defining enrichment criteria ensuring a tradeoff between exploration and exploitation of the geometrical domain. The optimization of the spoiler geometrical parameters leads to the identification of an optimal configuration able to achieve the course corrections abilities targeted. ZDES simulations on this particular configuration have been achieved to form a new fidelity level in addition to the RANS evaluations of the aerodynamic coefficients. These simulations lead to a physical characterization of modifications of the boat-tail flow induced by the presence of the spoiler. A wind tunnel campaign provides a validation step to the optimization methodology developed and offers promising perspectives for future work in terms of experimental data inclusion in a numerical database through multi-level surrogate modeling
Louis, François. "L'Education nationale, le contrôle de gestion et la gestion des ressources humaines." Dijon, 1999. http://www.theses.fr/1999DIJOE018.
Hernandez-Ruiz, Haydée Margarita. "L'improvisation comme compétence, étude du déploiment d'un dispositif de gestion logistique." Thesis, Châtenay-Malabry, Ecole centrale de Paris, 2013. http://www.theses.fr/2013ECAP0010/document.
This research studies the implementation of a management device at a French car manufacturer. Implementation theory is use for analyzing the device’s implementation process called « mutualized MAF ». This theory considers that an adaptation process is realized by the users during the device implementation. This process is called "appropriation". Our findings propose that this appropriation is realized «making path», without planning and voluntarily by the users, three improvisation characteristics identified by the literature. Following Ciborras’s work, we use organizational improvisation concept to characterize the actions performed by users to "make do" with the management device. Our approach is based on a going-and-coming process between literature and research ground which helped us to suit better our research questions and our analyzing method after one year observation period (July 2009 to August 2010) within the team at the automaker. We have developed three reading grids to identify difficulties encountered during the device, characterize prescription-improvisation loops during the implementation of the device and compare loops between them. Our study leads us to propose a definition of improvisation as a skill to "make do" with the management tools and to build a model of improvisation
Hecker, Artur. "Contrôle d'accès et gestion des réseaux 4G hétérogènes." Phd thesis, Télécom ParisTech, 2005. http://pastel.archives-ouvertes.fr/pastel-00001415.
Meyssonnier, François. "Le Contrôle de gestion communal : bilan et perspectives." Nancy 2, 1993. http://www.theses.fr/1993NAN22014.
After an analysis of public accounting information limits, a questionnaire sent to 82 towns is presented, showing the limited and uneven development of management control tools. Explanations for this situation are given, first, by refering to an economic and political model for local government bases and objectives and, then, to a sociological and organizational model for internal operation and control processes. Then, a field study of innovatives approaches is presented for a dozen towns. It shows very different styles of management control. The link between management control styles and means of organizational change is specified and a methodoly is proposed in the field of management control in local governments
Zolomian, Matthieu. "Le contrôle de la gestion des sociétés cotées." Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010304.
Listed companies are characterized by its widely spread shareholders. This increases the distance existing between directors and stakeholders, especially shareholders. A difference of interests may arise between directors' actions and stakeholders' expectations. Directors' actions, managing the company's assets, may then be controlled by those stakeholders, thus controlling the company's management. After preliminaries decision regarding nomination and compensation of the directors, it appears that a preventive control is applied to some of the managerial decisions. One has to check that social interest is preserved, as well as other special and collective interests, such as creditors' interests, employees' interests or even markets' interests. The prerogatives of the directors are then limited. This kind of control is currently spreading, as it allows to prevent some costly conflicts inside the corporate structure. But this ex ante control does not supersede another kind of control, the ex post one, occurring once the decision are applied. This ex post control, when executed by shareholders, depends on their identities and expectations, as various types of shareholders may be identified inside a listed company. When the control allows to identify any violation of the interests followed by the management, or any malfunction inside the company, controlling the management may lead to court cases
El, Sayed-Ayoub Rima. "Pilotage de la performance : quelle modélisation par activités et processus ? : analyse de la convergence entre la qualité et le contrôle de gestion." Nantes, 2014. http://www.theses.fr/2014NANT4019.
Devigne, Michel. "Fragile contrôle : approche sociologique des efforts de contrôle dans trois organisations." Paris, Institut d'études politiques, 2004. http://www.theses.fr/2004IEPP0001.
Kalweit, Christian. "Fehlerhaftes Vorstands-und Aufsichtsratshandeln und dessen Sanktionierung durch Aktionärsklagen in Deutschland und Frankreich : Ökonomische, rechtsvergleichende und rechtspolitische überlegungen vor dem Hintergrund der US-amerikanischen Business Judgment Rule." Toulouse 1, 2004. http://www.theses.fr/2004TOU10049.
The subject of the present study is as multi-faceted as it is complex : the deficient or incorrect actions of the executive board, board of directors and the supervisory board and the sanctioning thereof in German and French corporations. The thesis examines and analyses the most important forms of shareholders' suits regarding management control in German and French law. For German law, the work focuses mainly on averting lawsuits and claims for damages, while for French law the work concentrates on the "action individuelle" as well as on the "action sociale exercée ut universi" and "ut singuli". These rights to sue play an important role in the Corporate Governance of big stock companies. As a remedy under private law they may play a central part in the control of the management and supervisory bodies. The analysis of these rights to sue in Germany and France was undertaken also with a view to the US-American business judgment rule. The study is divided in three parts. In the first part it describes deficient or incorrect actions of the board of directors and the supervisory board and the sanctioning thereof in Germany. Furthermore, it compares German practice with US-American law and its shareholders' derivative suit. In the second part, it focuses on the French law and its regulations. Finally, in the third part, the thesis looks at the subject from an economic point of view and attempt to (positively) explain such rights to sue and to determine (normatively) how such rights should be formulated. The study closes with a summary of the most important insights gained
Fane, Oumar. "Élaboration d'un système de contrôle de l'espionnage industriel par la fonction contrôle de gestion." Thesis, Reims, 2018. http://www.theses.fr/2018REIME002/document.
Several problems overwhelm organizations, but industrial espionage is becoming more and more important. Its consequences are catastrophic, ranging from the loss of colossal sums to the bankruptcy of certain companies. This research work, which is part of the disciplinary field of Management Sciences, particularly management control, aims to understand the process of controlling industrial espionage in organizations by developing a control system of industrial espionage by the management control function. After a literature review and a first wave of semi-directive interviews, which showed the limits of legal protections and management gaps of technical protections against industrial espionage, we constructed a theoretical model of the control process of industrial espionage by the management control function, which puts into interaction the imposed / free figures, the diagnostic / interactive control levers and their tools, and the six readjusted analysis dimensions. Then we developed a system of control of the industrial espionage by determining its tools and specifying its instrumentation in organizations. A second wave of semi-directive interviews was conducted to justify the relevance of this system with professional and academic management control specialists
Bollecker, Marc. "Systèmes d'information différenciés et contrôle des services opérationnels : une analyse empirique des mécanismes organisationnels de contrôle et du rôle des contrôleurs de gestion." Nancy 2, 2001. http://www.theses.fr/2001NAN22003.
The purpose of this research is to describe the impact of the combined use of physical and financial indicators by operational departments - that is, of differenciated information systems - on the latters' control procedures. The criticism aimed at financial data by researchers since the beginning of the 80s, and the limitations they denounced in physical data more recently, constitute the starting point of this reserach. They lead us to question the efficiency of the unificating mission of management control systems, and more specifically that of operational departments working from a distance. In order to tackle this issue, two lines of research have been selected : analysing organisational control mechanisms ; the role of management controllers. After having analysed and reviewed the literature on management control dealing with this issue, several theoretical standpoints have led us to put forward a model of propositions. To test this model, a quantitative survey was carried out by means of a questionnaire, on a sample of 81 firms in the Greater Eastern part of France, together with a qualitative survey carried out over the telephone with 36 companies from the same sample. The results show, above all, that the size of the company plays a major role in the control procedures of operational departments that have differenciated information systems. The study shows that comparatively to smaller forms, larger companies release non-financial indicators of results more frequently, in order to make it easier to identify problems of coordination between operational centres. The complexity of these malfunctions and the delayed release of the indicators may sometimes make it necessary for superiors to intervern, and to justify the intermediary activities of management controllers
Ennajem, Cécile. "Evolution du rôle du contrôleur de gestion dans un contexte de contrôle de gestion." Phd thesis, Conservatoire national des arts et metiers - CNAM, 2011. http://tel.archives-ouvertes.fr/tel-00667925.
Antoine, Stéphane. "Système intégré d'approches du contrôle vers la gouvernance conciliant l'économique et le social : cas du secteur de l'habitat social." Lyon 2, 2000. http://theses.univ-lyon2.fr/documents/lyon2/2000/antoine_s.
The first part of the research have, for objectives from the principal bases of four disciplinary approaches of control : control of management, analyzes financial, internal audit and quality to succeed a global solution of control in terms of costs, performances and risks with the concepts of hidden costs-performances, societal costs-performances. Of this object of search for an integrated system of approaches of control, it is then to position compared to our field of study : the structure of management of social housing within the activity of the social housing and analyse the political dimension of the concept of governance associating the structure of management of social housing to its various actors. In the second part of the research, we propose a conceptualization of our integrated system of approaches of control in four dimensions : strategic, organisational, informational and instrumental. As for the third part of the research, it draws up the stages of implementation and the conditions of success of the management of a integrated system of approaches of contol towards an economic and social governance in the activity of the social housing following the structuring of our project of followed research-action. This book rests on a research-action lead during three years, as controller, in an important structure of management of social housing. An investigation adressed towards the french companies of social housing into their vision of the activity of the social housing cmes to supplement undertaken experimental search
Gbaka, Alfred. "Contrôle de gestion et stratégie : déterminants et réalités du processus de contrôle stratégique : Une recherche exploratrice." Lille 1, 1996. https://pepite-depot.univ-lille.fr/LIBRE/Th_Num/1996/50374-1996-233.pdf.
A new king of literature has been developping for a few years now, advocating the necessity of implementing formal strategic control devices for maintaining performance in an incertain environmental context. All the works from this literature focus in conclusion on almost no practice of such devices within the entreprises. However, this works are questinable because of showing a simplistic and incomplete vision of the involved process. A more complete work leaning on the principle of field research method and based on a pragmatic conception anables ones to reveal the reality of practical experience which is rather diversified and which comprises variables degrees of sophistication. Three configurations of strategic control practices are identified : the first one gets closer to an "ideal" strategic control device, the second one shows a characteristic signed of transition situation, the third reflects a classic management control system on certain points
Garaudel, Pierre. "Court-termisme et gouvernance d'entreprise : l'influence stratégique du contrôle des dirigeants." Paris 1, 2003. http://www.theses.fr/2003PA010009.
Colasse, Sophie. "Hôpital, Territoire, Santé : l'émergence d'un contrôle de gestion médicalisé ?" Phd thesis, École Nationale Supérieure des Mines de Paris, 2011. http://pastel.archives-ouvertes.fr/pastel-00732241.
Metzger, Georges. "Le contrôle de gestion dans les organismes de formation." Paris 1, 1998. http://www.theses.fr/1998PA010022.
In a fast moving environment, a global strategic approach is necessary, to surpass the usual distinction between the supply-side point of view (resource based) and the demand-side point of view (positionning based). Strategic management gives an answer to our problematic, by ensuring : 1). An adaptation of the entrepreneurial supply to the various types of demand ; 2). A correct and soft articulation between strategy and operational realizations ; 3). A junction of movement and coherence (which facilitates the adaptation of the structures, the empowerment of human resources and their complete involvement in action for the customer). A model is proposed, called MCVD, which makes the connection between : M. The mode of organization of the process of production - C. The characteristics of the products - V. The capacity and the volume of production - D. The nature and volume of the demand. This model is of some help in strategic decision making and in the piloting of the strategic process. At an end, the vivacity of the firm is preserved by weak signals management (i. E. Strategic piloting plus competitive intelligence). The application of weak signals management to the pearl harbor attack is analysed. In addition, this work proposes : - 11 case studies in various industries, - a survey of strategic practices in 30 firms of great size (in 1989 and 1996)
Cherni, Mohamed El Béchir. "L'appréciation de l'efficacité d'un système de contrôle de gestion." Paris 1, 1988. http://www.theses.fr/1988PA010045.
El, Baida Rania. "Gestion des incohérences dans les systèmes de contrôle d'accès." Artois, 2004. http://www.theses.fr/2004ARTO0401.
Modelling information security policies is being an important task in many domains. We proposed a new access control system called OrBAC (Organization based access control). This system brings many solutions to the existing access control systems. For instance, OrBAC takes into account the context and is able to represent various kinds of privileges : permission, prohibition and obligation. However, this system does not deal with conflicts due to the joint handling of permission or obligation and prohibition policies. We dealt with the problem of handling conflicts in the OrBAC system, modelled by first order logic knowledge bases. We showed that approaches suggested for handling conflicts in propositionnal knowledge bases are not adapted for inconsistent first order knowledge bases. We proposed an approach in which we weak first order formulas responsible of conflicts
Durris, Laurent. "Etude d'un dispositif de contrôle des paratonnerres installes pour la protection électromagnétique des bâtiments." Lyon, INSA, 1997. http://www.theses.fr/1997ISAL0101.
The risks due to industrial facilities can be increased by lightning. Thereby, Lightning Protection Systems (LPS) are necessary and they must be periodically controlled. To carry out this control, the CLI (EDF- France) and Séchaud & Metz have developed the SYMPA measurement method. Compared to conventional means, SYMPA has several advantages. It is a global measurement method, applied to the whole LPS. Moreover, with SYMPA, the lightning current paths can be found out and the potential equalisation faults of the down conductors and the grounding network can be evaluated. The study presented in this thesis bas two major aims. The first one is to precisely define the way to use SYMPA. The second one consists in developing simulation softwares to facilitate the use of SYMPA and to increase its capabilities. For this latter aim, SimSymp and Impact softwares were created. SimSymp can be employed to model the use of SYMPA on any LPS, in order to prepare the measurement campaign. After the campaign, Impact can be used to compute the perturbations that would be produced by a real direct lightning stroke. The theoretical bases of both softwares are described in the thesis. Calculation results were also compared to experimental data. The softwares were found to be reliable robust and easy to use. Then, they are very interesting for engineering problems
Dujmovic, Morgane. "Une géographie sociale critique du contrôle migratoire en Croatie : ancrages et mirages d'un dispositif." Thesis, Aix-Marseille, 2019. http://www.theses.fr/2019AIXM0646.
This dissertation explores contemporary dimensions of the migratory control dispositif in Croatia. The research outlines how camps designed for people in migration were implemented through European union pre-adhesion incentives or funding. Through a geographical approach, the dispositif is analysed from the 2000s to the time period of the so called migratory "crisis" (2015-2016), in order to scrutinize its forms, fonctions and dynamics. At the individual level, the analysis questions the effects of this way of dealing with otherness in local societies. To this end, the cartographic project pays attention to the personal migratory journeys. Based on a social ant holistic geography and on the Croatian case-study, the conclusions of the research interrogate restrictive immigration and asylum policies in Europe
Laumonier, Janick. "Etude d'un dispositif de contrôle actif des fluctuations de débits pulsés utilisable comme silencieux." Poitiers, 1990. http://www.theses.fr/1990POIT2257.
Taccola-Lapierre, Sylvie. "Le dispositif prudentiel Bâle II, autoévaluation et contrôle interne : une application au cas français." Phd thesis, Université du Sud Toulon Var, 2008. http://tel.archives-ouvertes.fr/tel-00348300.
Taccola-Lapierre, Sylvie. "Le dispositif prudentiel Bâle II, autoévaluation et contrôle interne : Une application au cas français." Toulon, 2008. https://theses.hal.science/tel-00348300/fr/.
The operations of banks have profundly changed in recent years, due to financial liberalization and technological innovations. The development of new financial instruments and globalization of capital markets has generated new risks and forced supervisors to changing regulatory requirements to ensure the resilience of the financial system. With the entry into force in December 2006 of the reform of Basel II, banks have had to adapt their tools for selecting and measuring credit risk and taking into account operational risks in computing requirements equity. This thesis focuses on the passage of agreements Basel I to Basel II and explains the development of prudential based reform. The shift between the ratio Cooke and the ratio Mac Donough, is presented and analyzed to illustrate the "rise" of the self and demonstrate that internal control emerged as the cornerstone of the new device. A study of the internal control in force in France, particulary via regulation No. 97-02 modified of Comittee on Banking and Financial Regulation, is conducted. Then, from a qualitative study conducted in a french cooperative bank, we offer guides to key controls, in terms of governance and by type of risk
Chiapello, Ève. "Les modes de contrôle des organisations artistiques." Paris 9, 1994. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=1994PA090026.
A control mode reduces degrees of freedom left to people in order to make an order, necessary to any project accomplishment, emerge; when artists want to have total freedom and are really reluctant to any idea of control. The dissertation thesis addresses the question of this apparent conflict between art and control, and tries to find its origins. Then we show that some control modes are particularly adapted to the most innovative artistic work: self-control, what we call "control by gift" which is very near coaching, an organic structure an dome specific shared values. We also show that arts organizations are not all controlled by the same means. It depends on the characteristics of their productions