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Le contrôle de gestion en situation d'incertitude: le cas du sport spectacle

Listed author(s):
  • Lionel Touchais

    ()

    (Université de Bretagne-Sud)

Registered author(s):

    The purpose of this paper is to complete the research concerning management control in highly uncertain business environments. It examines, in particular, the professional sport with the uncertainty of matches. The results which are based on the analysis of five professional football clubs in the first and second divisions, conclude that management control become very important in reducing the uncertainty and in managing its consequences.

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    File URL: http://crego.u-bourgogne.fr/images/stories/rev/041237.pdf
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    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 4 (2001)
    Issue (Month): 1 (March)
    Pages: 215-237

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    Handle: RePEc:dij:revfcs:v:4:y:2001:i:q1:p:215-237
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    1. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    2. Nicolas Berland, 2000. "Fonctions Du Controle Budgetaire Et Turbulence," Post-Print halshs-00587426, HAL.
    3. Stéphanie Chatelain, 1998. "Du budget administratif au budget outil de gestion. Le cas des musées français," Revue Finance Contrôle Stratégie, revues.org, vol. 1(3), pages 5-33, September.
    4. John Goddard & Peter J. Sloane, 2005. "Economics of sport," Chapters,in: Economics Uncut, chapter 12 Edward Elgar Publishing.
    5. Govindarajan, V., 1984. "Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 125-135, June.
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