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Le contrôle de gestion et l'exportation: une combinaison originale de pratiques formelles et informelles

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  • Lionel Touchais

    (Université de Bretagne-Sud)

Abstract

This article is about the practices of export management control in medium-sized businesses. It tries to describe those practices with a survey and three company monographs. We show how management control allows the firms a better management of the export activity. Neverthless, this tool cannot ensure a complete control of export, because of the characteristics of this activity. So, firms develop complementary tools which are less analytical, less objective, rather informal and based on personal relationships.

Suggested Citation

  • Lionel Touchais, 1998. "Le contrôle de gestion et l'exportation: une combinaison originale de pratiques formelles et informelles," Revue Finance Contrôle Stratégie, revues.org, vol. 1(4), pages 151-171, December.
    • Handle: RePEc:dij:revfcs:v:1:y:1998:i:q4:p:151-171
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    References listed on IDEAS

    as
    1. Eve Chiapello, 1996. "Les typologies des modes de contrôle et leurs facteurs de contingence - un essai d'organisation de la littérature," Post-Print hal-00470774, HAL.
    2. S. Tamer Cavusgil, 1984. "Organizational Characteristics Associated With Export Activity," Journal of Management Studies, Wiley Blackwell, vol. 21(1), pages 3-22, January.
    3. Ève Chiapello, 1996. "Les typologies des modes de contrôle et leurs facteurs de contingence : un essai d'organisation de la littérature," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 2(2), pages 51-74.
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    Cited by:

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    3. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.

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