Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils

Since the 1984 Banking Act and the Regulatory Reforms (Basel I, II and, in the very near future, Basel III), French and European banks have developed performance analysis systems based on the implementation of internal control, regulatory reporting, and compliance with prudential standards, changing the role and content of management control. In this context, our exploratory research aims to study the evolution of bank control and related management tools. It allows us to understand how banks have adapted their business model to profound changes in the sector, particularly in a context of crisis.