The course aims to illustrate the main tensions that the controller is called to govern with the managers to improve the company's performance.
In current competitive contexts, the controller must be considered in all respects as a critical counterpart of the manager (contre-role) and not just as a mere supplier of analytical information.
More specifically, the controller must have the capacity to:
- read the internal and external dynamics of the reference environment both to implement the strategies chosen (the audit verifies the results of the strategy) and to correct them in advance (control interacts with the strategy by putting it into question);
- translatequantitatively these dynamics through the design of appropriate tools (planning, budget, financial and non financial systems) that help managers in their activities;
- influence actors' behaviour with other non-quantitative mechanisms (administrative and cultural) in order to minimize opportunities for opportuni- ties and thus facilitate alignment between individual and corporate objectives.
In this sense, control systems are conceived in broader terms as a package consisting of several elements, both quantitative and non-quantitative, whose harmony has undeniably affected good corporate governance.