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Controle De Gestion, Qualite Des Informations Pour La Prise De Decision Et Facteurs De Contingence

Author

Listed:
  • Pierre-Laurent Bescos

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

  • Carla Mendoza

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

Abstract

Cette communication présente les résultats complémentaires d'une enquête effectuée auprès de 120 managers afin de cerner la place occupée dans la prise de décision par les informations diffusées notamment par la fonction contrôle de gestion. Les principaux résultats présentés ici sont les bases d'un modèle explicatif de la satisfaction des managers vis-à-vis des informations fournies et des besoins non satisfaits. Il en résulte l'exploration des voies nécessaires pour améliorer la qualité des informations fournies au regard des besoins des utilisateurs. Cette modélisation s'appuie sur les apports de la théorie de la contingence.

Suggested Citation

  • Pierre-Laurent Bescos & Carla Mendoza, 1999. "Controle De Gestion, Qualite Des Informations Pour La Prise De Decision Et Facteurs De Contingence," Post-Print halshs-00587783, HAL.
    • Handle: RePEc:hal:journl:halshs-00587783
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587783
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