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Un risque caché : le décalage entre conception et usage de l'outil de gestion cas des pratiques d'utilisation d'un système de prix de cessions internes dans une grande entreprise

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  • Marie Catalo

    (CRGNA - Centre de Recherche en Gestion Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Cette étude de terrain montre que les pratiques d'utilisation d'un système de prix de cessions internes peuvent révéler des usages qui ne sont pas a priori prévus par les concepteurs de cet outil de gestion. La méconnaissance de ce décalage pourrait être préjudiciable à la performance des outils de gestion.

Suggested Citation

  • Marie Catalo, 2003. "Un risque caché : le décalage entre conception et usage de l'outil de gestion cas des pratiques d'utilisation d'un système de prix de cessions internes dans une grande entreprise," Post-Print halshs-00582743, HAL.
    • Handle: RePEc:hal:journl:halshs-00582743
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582743
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    References listed on IDEAS

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    1. Swieringa, Robert J. & Waterhouse, John H., 1982. "Organizational views of transfer pricing," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 149-165, April.
    2. Colbert, Gary J. & Spicer, Barry H., 1995. "A multi-case investigation of a theory of the transfer pricing process," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 423-456, August.
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