Le suivi de la qualité et des coûts dans les entreprises de services:une enquête sur les pratiques et les outils employés par les départements de contrôle de gestion
Charles Ducrocq Michel Gervais Christophe Herriau () (Université de Rennes 1)
Abstract
This article proposes the result of an empirical study about management control, carried out in 91 service firms. In spite of the specificity of management control in a context of service, results bear evidence of a traditional control, not so concerned with this specificity. However, certain behaviors indicate a will to conceive a less industrial management control.
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Volume (Year): 4 (2001) Issue (Month): 3 (September) Pages: 89-121 Download reference. The following formats are available: HTML
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Handle: RePEc:dij:revfcs:v:4:y:2001:i:q3:p:89-121
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