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Inefficacité des mécanismes de contrôle managerial : le rôle de l'information comptable dans le gouvernement de l'entreprise

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  • Christine Pochet

Abstract

The efficiency of managerial control schemes is challenged by the way top managers behave. Through control of information or by means of deterrent strategies, they strive to protect themselves from the constraint of shareholder value creation. The part played by the accounting information (financial accounting) in corporate governance is studied through the examination of accounting manipulations and the organization of audit.

Suggested Citation

  • Christine Pochet, 1998. "Inefficacité des mécanismes de contrôle managerial : le rôle de l'information comptable dans le gouvernement de l'entreprise," ACCRA, Association francophone de comptabilité, vol. 4(2), pages 71-88.
    • Handle: RePEc:cai:accafc:cca_042_0071
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