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Modélisation de l'imperfection dans le coût:une interprétation cognitive de résultats expérimentaux obtenus sur le modèle CVP


  • Cédric Lesage

    () (Université de Rennes 1)


Research in cost analysis contains a field related to the use of various mathematical frameworks dealing with uncertainty in management information. On the basis of the example of the CVP model, we list the various assumptions of construction of its successive improvements, by highlighting their difficult implementation in a field context. To avoid this dead end in modeling, we suggest going beyond the physical description of the cost, in order to take into account the cognitive interaction between imperfect information provided by the model and the manager. Experimentally tested, this position seems capable of explaining the differences in performances obtained by users of two CVP models using two different mathematical frameworks.

Suggested Citation

  • Cédric Lesage, 2001. "Modélisation de l'imperfection dans le coût:une interprétation cognitive de résultats expérimentaux obtenus sur le modèle CVP," Revue Finance Contrôle Stratégie,, vol. 4(4), pages 59-83, December.
  • Handle: RePEc:dij:revfcs:v:4:y:2001:i:q4:p:59-83

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    References listed on IDEAS

    1. Jermias, Johnny, 2001. "Cognitive dissonance and resistance to change: the influence of commitment confirmation and feedback on judgment usefulness of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 141-160, March.
    2. James P. Walsh, 1995. "Managerial and Organizational Cognition: Notes from a Trip Down Memory Lane," Organization Science, INFORMS, vol. 6(3), pages 280-321, June.
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    More about this item


    CVP model; cost modeling; theory of probabilities; fuzzy logic; cognitive dissonance;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other


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