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Le premier est de présenter les principales étapes qui ont permis au cadre d'analyse dominant, fondé sur les relations avec les actionnaires, d'émerger. Le second est de critiquer et de proposer un élargissement de ce cadre traditionnel. 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const worksViewsPath = "/v0/works/views?subdomain_param=api&work_ids%5B%5D=9549606"; const getWorkViews = async (workId) => { const response = await fetch(worksViewsPath); if (!response.ok) { throw new Error('Failed to load work views'); } const data = await response.json(); return data.views[workId]; }; // Get the view count for the work - we send this immediately rather than waiting for // the DOM to load, so it can be available as soon as possible (but without holding up // the backend or other resource requests, because it's a bit expensive and not critical). const viewCount = await getWorkViews(workId); const updateViewCount = (viewCount) => { try { const viewCountNumber = parseInt(viewCount, 10); if (viewCountNumber === 0) { // Remove the whole views element if there are zero views. document.getElementById('work-metadata-view-count')?.parentNode?.remove(); return; } const commaizedViewCount = viewCountNumber.toLocaleString(); const viewCountBody = document.getElementById('work-metadata-view-count'); if (!viewCountBody) { throw new Error('Failed to find work views element'); } viewCountBody.textContent = `${commaizedViewCount} views`; } catch (error) { // Remove the whole views element if there was some issue parsing. document.getElementById('work-metadata-view-count')?.parentNode?.remove(); throw new Error(`Failed to parse view count: ${viewCount}`, error); } }; // If the DOM is still loading, wait for it to be ready before updating the view count. if (document.readyState === "loading") { document.addEventListener('DOMContentLoaded', () => { updateViewCount(viewCount); }); // Otherwise, just update it immediately. } else { updateViewCount(viewCount); } })();</script></div><p class="ds-work-card--work-abstract ds-work-card--detail ds2-5-body-md">Relativement au thème traditionnel de l'influence des modes de contrôle des dirigeants sur la performance des firmes, cet article poursuit deux objectifs principaux. Le premier est de présenter les principales étapes qui ont permis au cadre d'analyse dominant, fondé sur les relations avec les actionnaires, d'émerger. Le second est de critiquer et de proposer un élargissement de ce cadre traditionnel. La critique passe en particulier par la proposition d'un cadre élargi à l'ensemble des cocontractants avec la firme (stakeholders) et prenant en compte les stratégies d'enracinement des dirigeants.</p><div class="ds-work-card--button-container"><div class="primary-buttons "><button class="ds2-5-button js-swp-download-button" data-signup-modal="{"location":"continue-reading-button--work-card","attachmentId":35769067,"attachmentType":"pdf","workUrl":"https://www.academia.edu/9549606/Modes_de_contr%C3%B4le_des_dirigeants_et_performance_des_firmes"}"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">description</span>See full PDF</button><button class="ds2-5-button ds2-5-button--secondary js-swp-download-button" data-signup-modal="{"location":"download-pdf-button--work-card","attachmentId":35769067,"attachmentType":"pdf","workUrl":"https://www.academia.edu/9549606/Modes_de_contr%C3%B4le_des_dirigeants_et_performance_des_firmes"}"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">download</span>Download PDF</button></div></div><div class="ds-signup-banner-trigger-container"><div class="ds-signup-banner-trigger ds-signup-banner-trigger-control"></div></div><div class="ds-signup-banner ds-signup-banner-control"><div id="ds-signup-banner-close-button"><button class="ds2-5-button ds2-5-button--secondary ds2-5-button--inverse"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">close</span></button></div><div class="ds-signup-banner-ctas" data-impression-entity-id="9549606" data-impression-entity-type="2" data-impression-source="signup-banner"><img src="//a.academia-assets.com/images/academia-logo-capital-white.svg" /><h4 class="ds2-5-heading-serif-sm">Sign up for access to the world's latest research</h4><button class="ds2-5-button ds2-5-button--inverse ds2-5-button--full-width js-swp-download-button" data-signup-modal="{"location":"signup-banner"}">Sign up for free<span class="material-symbols-outlined" style="font-size: 20px" translate="no">arrow_forward</span></button></div><div class="ds-signup-banner-divider"></div><div class="ds-signup-banner-reasons"><div class="ds-signup-banner-reasons-item"><span class="material-symbols-outlined" style="font-size: 24px" translate="no">check</span><span>Get notified about relevant papers</span></div><div class="ds-signup-banner-reasons-item"><span class="material-symbols-outlined" style="font-size: 24px" translate="no">check</span><span>Save papers to use in your research</span></div><div class="ds-signup-banner-reasons-item"><span class="material-symbols-outlined" style="font-size: 24px" translate="no">check</span><span>Join the discussion with peers</span></div><div class="ds-signup-banner-reasons-item"><span class="material-symbols-outlined" style="font-size: 24px" translate="no">check</span><span>Track your impact</span></div></div></div><script>(() => { // Set up signup banner show/hide behavior: // 1. 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Ces phases de transitions constituent un moment charniere pour la vie de l’entreprise, et posent naturellement la question de leurs consequences sur les performances et sur la perennite des entreprises, ainsi que du role que les politiques publiques peuvent jouer dans l’accompagnement de ces transitions. Depuis le debut des annees 2000, et a la suite de plusieurs rapports parlementaires s’alarmant du niveau relativement bas des transmissions intra-familiales d’entreprises, les gouvernements successifs ont mis en oeuvre un ensemble de mesures visant a favoriser la conservation des entreprises dans le giron familial au detriment d’autres types de transmission. Or, de telles mesures seraient justifiees uniquement si les transmissions intra-familiales s’averaient avoir des retombees positives plus impo...</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Changement de gouvernance et performances des entreprises","attachmentId":90688317,"attachmentType":"pdf","work_url":"https://www.academia.edu/86174035/Changement_de_gouvernance_et_performances_des_entreprises","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/86174035/Changement_de_gouvernance_et_performances_des_entreprises"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="5" data-entity-id="112270090" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/112270090/Lefficacit%C3%A9_de_la_structure_de_contr%C3%B4le_des_entreprises_camerounaises">L'efficacité de la structure de contrôle des entreprises camerounaises</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="161195147" href="https://independent.academia.edu/RobertSangueFotso">Robert Sangue Fotso</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Http Www Theses Fr, 2011</p><p class="ds-related-work--abstract ds2-5-body-sm">La qualité de contrôle des dirigeants est susceptible d'avoir un impact sur la réduction des scandales financiers. Une analyse fondée sur les théories contractuelles enrichie des travaux portant sur les théories des organisations et des parties prenantes permet de cerner trois sources d'efficacité de contrôle : la compétence, l'indépendance et le processus de nomination. La démarche analytique suivie a conduit à une étude de cas approfondie et une enquête auprès des entreprises. Il ressort des analyses effectuées que les mécanismes de contrôle sont défaillants ; et le comportement organisationnel des entreprises observées n'influence pas leur performance. 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Gouvernement d'entreprise et performance</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="34245766" href="https://iehca.academia.edu/AbdelillahHamdouch">Abdelillah Hamdouch</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Gouvernement d'entreprise, 2005</p><p class="ds-related-work--abstract ds2-5-body-sm">La reproduction ou représentation de cet article, notamment par photocopie, n'est autorisée que dans les limites des conditions générales d'utilisation du site ou, le cas échéant, des conditions générales de la licence souscrite par votre établissement. Toute autre reproduction ou représentation, en tout ou partie, sous quelque forme et de quelque manière que ce soit, est interdite sauf accord préalable et écrit de l'éditeur, en dehors des cas prévus par la législation en vigueur en France. Il est précisé que son stockage dans une base de données est également interdit. Document téléchargé depuis www.cairn.info -Université de Tours --90.24.95.221 -31/01/2014 20h33. © De Boeck Supérieur Document téléchargé depuis www.cairn.info -Université de Tours --90.24.95.221 -31/01/2014 20h33. © De Boeck Supérieur</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Chapitre 2. Gouvernement d'entreprise et performance","attachmentId":42329775,"attachmentType":"pdf","work_url":"https://www.academia.edu/15187488/Chapitre_2_Gouvernement_dentreprise_et_performance","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/15187488/Chapitre_2_Gouvernement_dentreprise_et_performance"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="7" data-entity-id="77587680" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/77587680/Choix_strat%C3%A9giques_de_la_firme_et_contr%C3%B4le_financier">Choix stratégiques de la firme et contrôle financier</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="214479371" href="https://independent.academia.edu/JeanClaudeJUHEL">Jean-Claude JUHEL</a></div><p class="ds-related-work--metadata ds2-5-body-xs">2000</p><p class="ds-related-work--abstract ds2-5-body-sm">Observation of the workings of productive organizations shows that the characteristics of a trade, backed by nature given to a technological environment, determine the productive combination implemented by the decision maker, and the structure of the operating cycle which is related. The choice of the production function and the choice of the ring structure strain the operating conditions under which the firm&#x27;s cash flow will evolve. New tools for financial control - leverage cash and operating cash surplus - provide the entrepreneur the information relevant to the efficiency of the strategic choices of the firm.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Choix stratégiques de la firme et contrôle financier","attachmentId":84864629,"attachmentType":"pdf","work_url":"https://www.academia.edu/77587680/Choix_strat%C3%A9giques_de_la_firme_et_contr%C3%B4le_financier","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/77587680/Choix_strat%C3%A9giques_de_la_firme_et_contr%C3%B4le_financier"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="8" data-entity-id="110689124" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/110689124/Controle_De_Gestion_et_Performance_Des_Pme_Dans_Un_Etat_Fragile">Controle De Gestion et Performance Des Pme Dans Un Etat Fragile</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="120475615" href="https://independent.academia.edu/MTunaHussein">Dr Massimango M T H Tuna Hussein PhD</a></div><p class="ds-related-work--metadata ds2-5-body-xs">2020</p><p class="ds-related-work--abstract ds2-5-body-sm">Après la deuxième guerre mondiale, les grandes entreprises avaient commencé à céder de plus en plus de place à la petite et moyenne entreprise (PME) du fait de sa flexibilité et de ses facilités de création. Ce mouvement s&#39;est aussi implanté dans les pays en développement à l&#39;instar de la RDC pays qualifié d&#39;état fragile. Ce travail porte sur l&#39;influence des pratiques de contrôle de gestion sur la performance des PME dans la Ville de Bukavu en RDC qui sont quasi-familiales et employant souvent les membres de famille. Sur base de l&#39;analyse factorielle exploratoire et de la régression multiple avec SPSS.16, les résultats ont indiqué que les pratiques de contrôle de gestion influencent positivement et significativement la performance des PME dans la ville de Bukavu. Les pratiques de contrôle de gestion sont différentes dans les PME en fonction de l&#39;âge de l&#39;entrepreneur en ce sens que les entrepreneurs ayant atteint un niveau d&#39;étude universitaire/supéri...</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"Controle De Gestion et Performance Des Pme Dans Un Etat Fragile","attachmentId":108428674,"attachmentType":"pdf","work_url":"https://www.academia.edu/110689124/Controle_De_Gestion_et_Performance_Des_Pme_Dans_Un_Etat_Fragile","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/110689124/Controle_De_Gestion_et_Performance_Des_Pme_Dans_Un_Etat_Fragile"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="9" data-entity-id="32051630" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/32051630/Leffet_mod%C3%A9rateur_de_la_gouvernance_dentreprise">L'effet modérateur de la gouvernance d'entreprise</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="62096362" href="https://independent.academia.edu/%D8%B0%D8%A7%D8%AA%D8%A7%D9%84%D9%86%D8%B7%D8%A7%D9%82%D9%8A%D9%861">ذات النطاقين</a></div><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{"location":"wsj-grid-card-download-pdf-modal","work_title":"L'effet modérateur de la gouvernance d'entreprise","attachmentId":52312539,"attachmentType":"pdf","work_url":"https://www.academia.edu/32051630/Leffet_mod%C3%A9rateur_de_la_gouvernance_dentreprise","alternativeTracking":true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/32051630/Leffet_mod%C3%A9rateur_de_la_gouvernance_dentreprise"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div></div></div><div class="ds-sticky-ctas--wrapper js-loswp-sticky-ctas hidden"><div class="ds-sticky-ctas--grid-container"><div class="ds-sticky-ctas--container"><button class="ds2-5-button js-swp-download-button" data-signup-modal="{"location":"continue-reading-button--sticky-ctas","attachmentId":35769067,"attachmentType":"pdf","workUrl":null}">See full PDF</button><button class="ds2-5-button ds2-5-button--secondary js-swp-download-button" data-signup-modal="{"location":"download-pdf-button--sticky-ctas","attachmentId":35769067,"attachmentType":"pdf","workUrl":null}"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">download</span>Download PDF</button></div></div></div><div class="ds-below-fold--grid-container"><div class="ds-work--container js-loswp-embedded-document"><div class="attachment_preview" data-attachment="Attachment_35769067" style="display: none"><div class="js-scribd-document-container"><div class="scribd--document-loading js-scribd-document-loader" style="display: block;"><img alt="Loading..." src="//a.academia-assets.com/images/loaders/paper-load.gif" /><p>Loading Preview</p></div></div><div style="text-align: center;"><div class="scribd--no-preview-alert js-preview-unavailable"><p>Sorry, preview is currently unavailable. 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