IDEAS home Printed from https://ideas.repec.org/a/dij/revfcs/v1y1998iq4p151-171.html
   My bibliography  Save this article

Le contrôle de gestion et l'exportation: une combinaison originale de pratiques formelles et informelles

Author

Listed:
  • Lionel Touchais

    (Université de Bretagne-Sud)

Abstract

This article is about the practices of export management control in medium-sized businesses. It tries to describe those practices with a survey and three company monographs. We show how management control allows the firms a better management of the export activity. Neverthless, this tool cannot ensure a complete control of export, because of the characteristics of this activity. So, firms develop complementary tools which are less analytical, less objective, rather informal and based on personal relationships.

Suggested Citation

  • Lionel Touchais, 1998. "Le contrôle de gestion et l'exportation: une combinaison originale de pratiques formelles et informelles," Revue Finance Contrôle Stratégie, revues.org, vol. 1(4), pages 151-171, December.
    • Handle: RePEc:dij:revfcs:v:1:y:1998:i:q4:p:151-171
    as

    Download full text from publisher

    File URL: https://repec-crego.u-bourgogne.fr/images/stories/rev/014171.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Eve Chiapello, 1996. "Les typologies des modes de contrôle et leurs facteurs de contingence - un essai d'organisation de la littérature," Post-Print hal-00470774, HAL.
    2. Ève Chiapello, 1996. "Les typologies des modes de contrôle et leurs facteurs de contingence : un essai d'organisation de la littérature," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 2(2), pages 51-74.
    3. S. Tamer Cavusgil, 1984. "Organizational Characteristics Associated With Export Activity," Journal of Management Studies, Wiley Blackwell, vol. 21(1), pages 3-22, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Philippe Chapellier & Abdallah Mohammed & Robert Teller, 2013. "Le système d'information comptable des dirigeants de PME syriennes : complexité et contingences," Post-Print hal-02438601, HAL.
    2. repec:dau:papers:123456789/1486 is not listed on IDEAS
    3. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lionel Touchais, 1998. "Le contrôle de gestion et l'exportation : une combinaison originale de pratiques formelles et informelles," Post-Print hal-03125462, HAL.
    2. M'Bark Ouashil, 2017. "Interaction entre le contrôle interne et le contrôle de gestion : contribution au débat à travers le cas d’un établissement public," Post-Print hal-01828033, HAL.
    3. Francesca Francioli & Alberto Quagli, 2021. "Management accounting change and the rise of Vespa (1884-1965)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 313-338.
    4. Julien Batac & David Carassus, 2004. "Evolution de la norme du contrôle organisationnel : degré d’application au contexte public local," Post-Print hal-03085154, HAL.
    5. Yves Gendron & Laura F. Spira, 2009. "What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 987-1027, December.
    6. Rémi Jardat & Jérôme Méric & Flora Sfez, 2018. "Understanding expert practices in order to control expert activities: The case of trading," Post-Print hal-01692242, HAL.
    7. Moez Essid & Nicolas Berland, 2010. "Les indicateurs de la RSE dans les entreprises françaises : "l'usine à gaz responsable"," Post-Print hal-01661694, HAL.
    8. Adrien Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: cultural contingencies and endogeneity [Los factores determinantes de la complejidad de los sistemas de informa," Post-Print halshs-01288141, HAL.
    9. Dominique Bessire, 1998. "Logiques d'entreprise et design du contrôle de gestion:une comparaison entre le commerce de détail intégré et la banque commerciale," Revue Finance Contrôle Stratégie, revues.org, vol. 1(4), pages 5-37, December.
    10. Hicham Sebti & Narjes Sassi & Benoît Gerard, 2017. "Performance des équipes temporaires: Analyse des interactions et de l'usage de la matérialité dans la construction de rôles," Post-Print hal-01907478, HAL.
    11. Ingrid Fasshauer, 2019. "La Construction De La Personne Agee Dependante En Ehpad," Post-Print hal-03254511, HAL.
    12. Oumar Fane & Jimmy Feige, 2018. "Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion," Post-Print hal-01907825, HAL.
    13. Ingrid Fasshauer, 2018. "Les enjeux du contrôle de l'économie collaborative," Post-Print hal-01907842, HAL.
    14. Dominique Barbelivien, 2014. "La Structuration Du Systeme De Pilotage De La Performance Au Sein D’Une Eti La Differencie-T-Elle De La Pme ? Le Cas D’Une Eti Familiale Du Grand Ouest," Post-Print hal-01899733, HAL.
    15. Benoît Gérard & Oussama Ouriemmi, 2018. "Interaction entre contrôles technocratique et socio-idéologique. Approche par le système de contrôle de l'affaire Kerviel-Société Générale," Post-Print hal-01907976, HAL.
    16. Adrien Bernard Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: Cultural contingencies and endogeneity [Les déterminants de la complexité des systèmes d'information comptables," Post-Print hal-03822778, HAL.
    17. Moez Essid & Nicolas Berland, 2013. "Les indicateurs de la RSE dans les entreprises françaises. La complexité responsable," Post-Print hal-01681011, HAL.
    18. Yvan Barel, 2001. "Complémentarité et contradictions des formes de contrôle:le cas de la grande distribution," Revue Finance Contrôle Stratégie, revues.org, vol. 4(2), pages 5-31, March.
    19. Angèle Renaud & Nicolas Berland, 2020. "The Influence of Strategic and Organizational Factors as Concern the Relationship between Environmental Management Control and Organizational Learning: The Case of one Eco Missionary SME [La influe," Post-Print hal-02276360, HAL.
    20. repec:dau:papers:123456789/10775 is not listed on IDEAS
    21. Minguzzi, Antonio & Passaro, Renato, 2001. "The network of relationships between the economic environment and the entrepreneurial culture in small firms," Journal of Business Venturing, Elsevier, vol. 16(2), pages 181-207, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:1:y:1998:i:q4:p:151-171. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Informatique Technique MSH Dijon (email available below). General contact details of provider: http://www.revues.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.