{"id":"https://openalex.org/W2020398304","doi":"https://doi.org/10.3917/cca.182.0073","title":"Le contr\u00f4le de gestion des services : r\u00e9flexion sur les fondements et l'instrumentation","display_name":"Le contr\u00f4le de gestion des services : r\u00e9flexion sur les fondements et l'instrumentation","publication_year":2012,"publication_date":"2012-09-01","ids":{"openalex":"https://openalex.org/W2020398304","doi":"https://doi.org/10.3917/cca.182.0073","mag":"2020398304"},"language":"fr","primary_location":{"id":"doi:10.3917/cca.182.0073","doi":"https://doi.org/10.3917/cca.182.0073","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.182.0073","pdf_url":"https://shs.cairn.info/article/CCA_182_0073/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://shs.cairn.info/article/CCA_182_0073/pdf?lang=fr","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5066465354","display_name":"Fran\u00e7ois Meyssonnier","orcid":"https://orcid.org/0000-0003-1555-5941","observed_orcids":["https://orcid.org/0000-0003-1555-5941"]},"institutions":[{"id":"https://openalex.org/I4390039323","display_name":"Laboratoire d'Economie et de Management de Nantes Atlantique","ror":"https://ror.org/04k51bq24","country_code":"FR","type":"facility","lineage":["https://openalex.org/I205703379","https://openalex.org/I4210127572","https://openalex.org/I4390039323","https://openalex.org/I97188460"]},{"id":"https://openalex.org/I97188460","display_name":"Nantes Universit\u00e9","ror":"https://ror.org/03gnr7b55","country_code":"FR","type":"education","lineage":["https://openalex.org/I97188460"]}],"countries":["FR"],"is_corresponding":true,"raw_author_name":"Fran\u00e7ois Meyssonnier","raw_affiliation_strings":["Institut d'\u00c9conomie et de Management de Nantes - IAE Chemin de la Censive du Tertre 44000 Nantes France","Laboratoire d'\u00e9conomie et de management de Nantes Atlantique"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut d'\u00c9conomie et de Management de Nantes - IAE Chemin de la Censive du Tertre 44000 Nantes France","institution_ids":[]},{"raw_affiliation_string":"Laboratoire d'\u00e9conomie et de management de Nantes Atlantique","institution_ids":["https://openalex.org/I4390039323","https://openalex.org/I97188460"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5066465354"],"corresponding_institution_ids":["https://openalex.org/I4390039323","https://openalex.org/I97188460"],"apc_list":null,"apc_paid":null,"fwci":4.1941,"has_fulltext":true,"cited_by_count":43,"citation_normalized_percentile":{"value":0.9324474,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"Tome 18","issue":"2","first_page":"73","last_page":"97"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.7559999823570251},{"id":"https://openalex.org/keywords/service-operations","display_name":"service operations","score":0.5370000004768372},{"id":"https://openalex.org/keywords/service-networks","display_name":"service networks","score":0.49300000071525574},{"id":"https://openalex.org/keywords/process-standardization","display_name":"process standardization","score":0.7379999756813049},{"id":"https://openalex.org/keywords/service-quality-evaluation","display_name":"service quality evaluation","score":0.996999979019165},{"id":"https://openalex.org/keywords/performance-management","display_name":"performance management","score":0.6039999723434448},{"id":"https://openalex.org/keywords/conceptual-framework","display_name":"conceptual framework","score":0.6010000109672546}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5192687511444092},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.501392126083374},{"id":"https://openalex.org/C14624660","wikidata":"https://www.wikidata.org/wiki/Q1443672","display_name":"Pilotage","level":2,"score":0.43079429864883423},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.14130949974060059}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.3917/cca.182.0073","doi":"https://doi.org/10.3917/cca.182.0073","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.182.0073","pdf_url":"https://shs.cairn.info/article/CCA_182_0073/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},{"id":"pmh:oai:HAL:hal-00694326v1","doi":null,"is_oa":true,"landing_page_url":"https://hal.science/hal-00694326","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"2012","raw_type":"info:eu-repo/semantics/preprint"},{"id":"pmh:oai:RePEc:cai:ccaafc:cca_182_0073","doi":null,"is_oa":false,"landing_page_url":"http://www.cairn.info/revue-comptabilite-controle-audit-2012-2-page-73.htm","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:hal:wpaper:hal-00694326","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-00694326/document","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:cairn.info:CCA_182_0073","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/revue-comptabilite-controle-audit-2012-2-page-73?lang=fr","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit | 18 | 2 | 2012-09-01 | p. 73-97 | 1262-2788","raw_type":null},{"id":"pmh:oai:cairn.info:E_CCA_182_0073","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/journal-accounting-auditing-control-2012-2-page-73?lang=en","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting Auditing Control | Volume 18 | 2 | 2012-09-01 | p. 73-97 | 1262-2788","raw_type":null},{"id":"mag:987038686","doi":null,"is_oa":false,"landing_page_url":"https://www.cairn.info/revue-comptabilite-controle-audit-2012-2-page-73.htm","pdf_url":null,"source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","raw_type":null}],"best_oa_location":{"id":"doi:10.3917/cca.182.0073","doi":"https://doi.org/10.3917/cca.182.0073","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.182.0073","pdf_url":"https://shs.cairn.info/article/CCA_182_0073/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2020398304.pdf","grobid_xml":"https://content.openalex.org/works/W2020398304.grobid-xml"},"referenced_works_count":46,"referenced_works":["https://openalex.org/W645399340","https://openalex.org/W1486895391","https://openalex.org/W1492477803","https://openalex.org/W1969214297","https://openalex.org/W1969453545","https://openalex.org/W1989278415","https://openalex.org/W1990178467","https://openalex.org/W1995668429","https://openalex.org/W2000849747","https://openalex.org/W2004776836","https://openalex.org/W2022838122","https://openalex.org/W2025322996","https://openalex.org/W2026368098","https://openalex.org/W2032712175","https://openalex.org/W2035675510","https://openalex.org/W2041002006","https://openalex.org/W2041938860","https://openalex.org/W2051884333","https://openalex.org/W2055270604","https://openalex.org/W2063765392","https://openalex.org/W2066057854","https://openalex.org/W2069973373","https://openalex.org/W2076057132","https://openalex.org/W2077617176","https://openalex.org/W2079663175","https://openalex.org/W2082246688","https://openalex.org/W2084735543","https://openalex.org/W2096010043","https://openalex.org/W2102760360","https://openalex.org/W2112440111","https://openalex.org/W2120017944","https://openalex.org/W2121359523","https://openalex.org/W2133371898","https://openalex.org/W2135910982","https://openalex.org/W2138293257","https://openalex.org/W2140497364","https://openalex.org/W2276692878","https://openalex.org/W2316988829","https://openalex.org/W2317874844","https://openalex.org/W2328712706","https://openalex.org/W3011372146","https://openalex.org/W3015215023","https://openalex.org/W3122878550","https://openalex.org/W3138197637","https://openalex.org/W4307411598","https://openalex.org/W6692752503"],"related_works":["https://openalex.org/W2014441087","https://openalex.org/W6992430291","https://openalex.org/W1993018000","https://openalex.org/W987038686","https://openalex.org/W2039516991","https://openalex.org/W4285019797","https://openalex.org/W2915593720","https://openalex.org/W3034322162","https://openalex.org/W1549604139","https://openalex.org/W7029782456"],"abstract_inverted_index":{"R\u00e9sum\u00e9":[0],"Les":[1,18],"caract\u00e9ristiques":[2],"des":[3,25,41,47,52,55,59,62],"activit\u00e9s":[4],"de":[5,14,23,39,66,69,75,77,92,105,107,113],"service":[6],"sont":[7,35,88],"\u00e9tudi\u00e9es":[8],"et":[9,54,61,97],"un":[10],"cadre":[11],"conceptuel":[12],"unifi\u00e9":[13],"r\u00e9f\u00e9rence":[15],"est":[16],"d\u00e9velopp\u00e9.":[17],"pr\u00e9occupations":[19],"principales":[20],"du":[21],"contr\u00f4le":[22,84],"gestion":[24,51,58],"services":[26,87],"qui":[27],"en":[28],"d\u00e9coulent":[29],"ainsi":[30],"que":[31],"les":[32,86,95,111],"instrumentations":[33],"associ\u00e9es":[34],"pr\u00e9sent\u00e9es":[36],":":[37],"l\u2019\u00e9valuation":[38],"l\u2019efficience":[40],"unit\u00e9s":[42],"d\u2019un":[43],"r\u00e9seau,":[44],"la":[45,50,57,64,67,71,108],"standardisation":[46],"processus":[48],"productifs,":[49],"temps":[53],"d\u00e9lais,":[56],"revenus":[60],"capacit\u00e9s,":[63],"mesure":[65],"qualit\u00e9":[68],"service,":[70],"mise":[72],"sous":[73],"tension":[74],"l\u2019entreprise":[76],"service.":[78,114],"Des":[79],"recherches":[80],"r\u00e9centes":[81],"sur":[82],"le":[83],"dans":[85,110],"alors":[89],"mobilis\u00e9es":[90],"afin":[91],"comprendre":[93],"comment":[94],"pratiques":[96],"outils":[98],"pr\u00e9c\u00e9demment":[99],"identifi\u00e9s":[100],"s\u2019int\u00e8grent":[101],"aux":[102],"syst\u00e8mes":[103],"globaux":[104],"pilotage":[106],"performance":[109],"entreprises":[112]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":9},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":7},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}