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L'impact de l'utilisation du tableau de bord de gestion sur la satisfaction des dirigeants

Author

Listed:
  • Châari Zouhour

    (UNISTRA FSEG - Université de Strasbourg - Faculté des sciences économiques et de gestion - UNISTRA - Université de Strasbourg)

  • Didier Leclère

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

This paper presents the results of a study undertaken with 39 managers concerning the place taken in the decision making by information provided by the tableau de bord. These principal results show also the place of the unformal sources of information.

Suggested Citation

  • Châari Zouhour & Didier Leclère, 2008. "L'impact de l'utilisation du tableau de bord de gestion sur la satisfaction des dirigeants," Post-Print halshs-00522446, HAL.
    • Handle: RePEc:hal:journl:halshs-00522446
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522446
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    References listed on IDEAS

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    1. Mia, Lokman & Chenhall, Robert H., 1994. "The usefulness of management accounting systems, functional differentiation and managerial effectiveness," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 1-13, January.
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