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Responsabilité et contrôlabilité:une approche empirique

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  • 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.

Suggested Citation

  • Françoise Giraud, 2002. "Responsabilité et contrôlabilité:une approche empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 5(1), pages 77-99, March.
    • Handle: RePEc:dij:revfcs:v:5:y:2002:i:q1:p:77-99
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    References listed on IDEAS

    as
    1. Suh, Ys, 1987. "Collusion And Noncontrollable Cost Allocation," Journal of Accounting Research, Wiley Blackwell, vol. 25, pages 22-50.
    2. Demski, Js, 1976. "Uncertainty And Evaluation Based On Controllable Performance," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 230-245.
    3. Baiman, S & Demski, Js, 1980. "Economically Optimal Performance Evaluation And Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 184-220.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Alexander Niess, 2007. "Je Ne Veux Pas Faire Ou Je Ne Peux Pas Faire ? Apports Epistemologiques Et Methodologiques De La Philosophie De Paul Ricoeur A La Critique Du Concept D'Agence," Post-Print halshs-00544961, HAL.
    2. Frédéric Bornarel, 2008. "Relations de confiance et renforcement du contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(1), pages 71-104, March.
    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.
    4. Amaury Loup Gayet & Sylvain Rubat Du Mérac, 2016. "Managerial implications in real time information system applied for a paper mill [Les implications managériales d'un système de contrôle de gestion temps réel appliqué à une papeterie]," Post-Print hal-01713664, HAL.

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    More about this item

    Keywords

    accountability; controllability; performance evaluation;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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