Advanced Search
MyIDEAS: Login

L'Arbitrage Entreprise / Marche : Le Role Du Controle Interne

Contents:

Author Info

  • Eustache Ebondo

    (Ecole Supérieure de Commerce - Groupe ESC Marseille)

  • Benoit Pigé

    (LEG/FARGO - Université de Bourgogne : EA)

Registered author(s):

    Abstract

    Dans l'étude des organisations, la distinction entre le marché et l'entreprise apparaît fondée, depuis 1937 et l'article de Coase, sur l'économie des coûts de transactions. L'avantage de l'entreprise est d'être capable de gérer certaines transactions à un coût moindre que le marché, en raison notamment de l'existence de systèmes de contrôle interne qui permettent une meilleure prise en compte des spécificités des transactions et assurent une limitation de la latitude discrétionnaire de chacun en présence d'une asymétrie d'information. Le développement des nouvelles technologies de l'information et de la communication, cumulé avec un accroissement des connaissances et une spécialisation des savoirs, entraîne la nécessité de repenser la notion d'organisation en fonction des avantages comparatifs de celle-ci, avantages fondés sur les mécanismes de contrôle interne existants ou à mettre en oeuvre.

    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: http://halshs.archives-ouvertes.fr/docs/00/58/46/27/PDF/EBONDO-PIGE.PDF
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584627.

    as in new window
    Length:
    Date of creation: May 2001
    Date of revision:
    Publication status: Published - Presented, 22ÈME CONGRES DE L'AFC, 2001, France
    Handle: RePEc:hal:journl:halshs-00584627

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584627/en/
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: coûts de transaction ; contrôle interne ; asymétrie d'information;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. Alchian, Armen A & Demsetz, Harold, 1972. "Production , Information Costs, and Economic Organization," American Economic Review, American Economic Association, vol. 62(5), pages 777-95, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

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

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00584627. 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: (CCSD).

    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.