La comptabilité de gestion de gestion : outil d'information oudispositif de connaissance ? La perception des managers

This communication explores the roles for management accounting to the managers. It is based on the content analysis of eighteen semi-directing interviews carried out with top management of large companies in France. The results of the qualitative data show the presence of three roles of the management accounting (information tool, relations tool and knowledge instrument).A quantitative evaluation of the importance of the properties of each role shows differences in their respective importance. The perception of the management accounting as information tool, rather than a knowledge instrument, remains still dominant in the speeches of managers.