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Responsabilite Et Controlabilite : Une Approche Empirique

Author

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  • Françoise Giraud

    (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

Abstract

Dans la doctrine classique du contrôle de gestion, la notion de responsabilité est fondée sur le principe de contrôlabilité. Dans un contexte incertain et marqué par de fortes interdépendances, ce principe est problématique. Cet article propose une exploration empirique des pratiques et discours des entreprises à ce sujet.

Suggested Citation

  • Françoise Giraud, 2001. "Responsabilite Et Controlabilite : Une Approche Empirique," Post-Print halshs-00584630, HAL.
    • Handle: RePEc:hal:journl:halshs-00584630
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584630
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    References listed on IDEAS

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    1. Demski, Js, 1976. "Uncertainty And Evaluation Based On Controllable Performance," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 230-245.
    2. Baiman, S & Demski, Js, 1980. "Economically Optimal Performance Evaluation And Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 184-220.
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