6533b828fe1ef96bd1288aa1

RESEARCH PRODUCT

Concilier finance et management. Un problème d'architecture organisationnelle

Gérard Charreaux

subject

stakeholder valuepilotage de l'entreprisefonction financièrefinancial function[SHS.GESTION]Humanities and Social Sciences/Business administrationorganizational architectureshareholder valuevaleur actionnarialearchitecture organisationnelle[ SHS.GESTION ] Humanities and Social Sciences/Business administration[SHS.GESTION] Humanities and Social Sciences/Business administrationmanagementvaleur partenariale

description

This article has two objectives. On the one hand, it aims to explain the disturbances brought by finance to management as a problem of inconsistency or organizational architecture. On the other hand, it suggests some ways of reconciliation between finance and the other management functions. This reconciliation could be based on an evolution of the financial theory in order to be closer to the other management sciences, end on a subordination of financial performance objectives and indicators in the management of the firm

https://hal.science/hal-00486482