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Responsabilité et contrôlabilité:une approche empirique

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Author Info
Françoise Giraud (ESCP-EAP)
Abstract

In traditional management control literature, managerial accountability is associated with the controllability principle. In uncertain and interdependent contexts, this principle raises some difficulties. This paper presents the results of an empirical investigation around this topic, and suggests that the controllability concept itself must be discussed.

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File URL: http://www.u-bourgogne.fr/LEG/rev/051099.pdf
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Publisher Info
Article provided by Editions Economica in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 5 (2002)
Issue (Month): 1 (March)
Pages: 77-99
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Handle: RePEc:dij:revfcs:v:5:y:2002:i:q1:p:77-99

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Related research
Keywords: accountability; controllability; performance evaluation;

Find related papers by JEL classification:
M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other

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This page was last updated on 2009-12-1.

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