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

Author

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  • Lionel Touchais

    () (Université de Bretagne-Sud)

Abstract

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.

Suggested Citation

  • Lionel Touchais, 2001. "Le contrôle de gestion en situation d'incertitude: le cas du sport spectacle," Revue Finance Contrôle Stratégie, revues.org, vol. 4(1), pages 215-237, March.
  • Handle: RePEc:dij:revfcs:v:4:y:2001:i:q1:p:215-237
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    References listed on IDEAS

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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. John Goddard & Peter J. Sloane, 2005. "Economics of sport," Chapters,in: Economics Uncut, chapter 12 Edward Elgar Publishing.
    4. 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.
    5. 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.
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    Citations

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    Cited by:

    1. 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.
    2. repec:dau:papers:123456789/1486 is not listed on IDEAS
    3. François Meyssonnier & Myriam Mincheneau, 2014. "Le contrôle de gestion des clubs de football professionnel," Working Papers hal-00936874, HAL.

    More about this item

    Keywords

    uncertain business environment; management control; professional sport; uncertainty of matches;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L38 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Policy

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