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Le Design Des Systèmes De Contrôle De Gestion Adoptés Au Sein Des Spinoffs Académiques De Haute Technologie : Le Rôle De L'Incertitude Perçue Par Les Managers

Author

Listed:
  • Charles Kabwigiri

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

  • Didier van Caillie

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

Abstract

Cet article présente les résultats d'une étude empirique qui montre que l'incertitude perçue par les managers intervient beaucoup plus pour expliquer l'adoption des mécanismes informels de contrôle de gestion ainsi que l'usage interactif des systèmes formels de contrôle que pour expliquer la nature de ces derniers.

Suggested Citation

  • Charles Kabwigiri & Didier van Caillie, 2007. "Le Design Des Systèmes De Contrôle De Gestion Adoptés Au Sein Des Spinoffs Académiques De Haute Technologie : Le Rôle De L'Incertitude Perçue Par Les Managers," Post-Print halshs-00543204, HAL.
    • Handle: RePEc:hal:journl:halshs-00543204
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543204
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    References listed on IDEAS

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    Cited by:

    1. Sarah Santin & Didier van Caillie, 2008. "Le Design Du Système De Contrôle De Gestion Des Pme: Une Quête De Stabilité Adaptative," Post-Print halshs-00525973, HAL.

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