Advanced Search
MyIDEAS: Login to save this article or follow this journal

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


Author Info

  • Charles Ducrocq
  • Michel Gervais
  • Christophe Herriau

    (Université de Rennes 1)

Registered author(s):


    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    Bibliographic Info

    Article provided by in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 4 (2001)
    Issue (Month): 3 (September)
    Pages: 89-121

    as in new window
    Handle: RePEc:dij:revfcs:v:4:y:2001:i:q3:p:89-121

    Contact details of provider:
    Web page:

    Order Information:

    Related research

    Keywords: management control of services; benchmarking; tarification; quality management.;

    Find related papers by JEL classification:


    No references listed on IDEAS
    You can help add them by filling out this form.


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. François Meyssonnier, 2012. "Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation," Working Papers hal-00694326, HAL.
    2. Nicolas Petit & Charles Ducrocq, 2013. "Le Contrôle De Gestion Logistique Hospitalier," Post-Print hal-01002364, HAL.
    3. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00993050, HAL.
    4. Gervais, Michel & Berland, Nicolas, 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," Economics Papers from University Paris Dauphine 123456789/1486, Paris Dauphine University.
    5. Caroline Tahar & Aurélien Ragaigne, 2013. "Controler La Qualite Des Services Publics : Quelle Place Pour Les Usagers ?," Post-Print hal-00996774, HAL.


    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:4:y:2001:i:q3:p:89-121. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gérard Charreaux).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.