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            <title xml:lang="fr">Les changements dans les outils de contrôle de gestion : une analyse comparative</title>
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                <title xml:lang="fr">Les changements dans les outils de contrôle de gestion : une analyse comparative</title>
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                <term xml:lang="en">Nature of change</term>
                <term xml:lang="en">Management accounting and control systems</term>
                <term xml:lang="en">Location of change</term>
                <term xml:lang="fr">Contrôle de gestion</term>
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              <p>This communication presents a comparative analysis of the changes carried out in the tools for management control in France, Malaysia, Singapore and Canada. It uses the conceptual framework of Libby and Waterhouse (1996) relative to the location of the changes (planning systems, controlling systems, costing systems, directing systems and decision making systems). This research also mobilizes the typology of Sulaiman and Mitchell (2005) on the nature of the change (addition, replacement, output modification, operational modification and reduction). Beyond some differences, the empirical results show a certain convergence in comparison with the localizations and natures of the changes operated in the tools for management control for these four countries.</p>
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              <p>Cette communication présente une analyse comparative des changements effectués dans les outils de contrôle de gestion des entreprises françaises, malaisiennes, singapouriennes et canadiennes. Le cadre conceptuel de cette recherche s'appuie sur deux typologies. La première de Libby et Waterhouse (1996) est relative à la localisation des changements. La seconde de Sulaiman et Mitchell (2005) concerne la nature du changement. Les résultats empiriques montrent une certaine convergence au regard des localisations et des natures des changements opérés dans les outils de contrôle de gestion pour ces quatre pays. Toutefois, des différences sont observées et expliquées. Elles révèlent le caractère contextuel des changements opérés dans les outils de contrôle de gestion.</p>
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