Les différents rôles du contrôle de gestion dans l’innovation de produit : une étude au sein de deux PME innovantes
Bibliographic record
Abstract
L’objectif de cet article est d’étudier les différents rôles qu’exerce le contrôle de gestion dans l’innovation des entreprises, de tenter de repérer si ces rôles relèvent des modes de contrôle interactif et/ou diagnostique (Simons, 1995) et de déterminer dans quelle mesure ils s’exercent dès la phase amont du processus d’innovation. Les résultats d’une étude de cas réalisée auprès de deux PME innovantes mettent en exergue six rôles, confirment l’influence favorable sur l’innovation du contrôle interactif, mais aussi du contrôle diagnostique, et montrent que le contrôle de gestion intervient dès la phase amont du processus d’innovation.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.007 | 0.013 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.002 | 0.003 |
| Scholarly communication | 0.006 | 0.004 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.002 | 0.001 |
| Insufficient payload (model declined to judge) | 0.004 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".