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Gestion Des Risques Et Des Incertitudes L'Emergence D'Un Contrôle De Gestion " Par Exception "

Author

Listed:
  • Grégory Wegmann

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le thème de la gestion des risques a été peu abordé en contrôle de gestion et le fonctionnement des outils traditionnels comme les budgets postulent une maîtrise des risques et des incertitudes. L'émergence de nouvelles approches en contrôle de gestion montre une évolution sur ce point.

Suggested Citation

  • Grégory Wegmann, 2003. "Gestion Des Risques Et Des Incertitudes L'Emergence D'Un Contrôle De Gestion " Par Exception "," Post-Print halshs-00582823, HAL.
    • Handle: RePEc:hal:journl:halshs-00582823
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582823
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