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Responsabilité et contrôlabilité:une approche empirique


  • Françoise Giraud



In traditional management control literature, managerial accountability is associated with the controllability principle. In uncertain and interdependent contexts, this principle raises some difficulties. This paper presents the results of an empirical investigation around this topic, and suggests that the controllability concept itself must be discussed.

Suggested Citation

  • Françoise Giraud, 2002. "Responsabilité et contrôlabilité:une approche empirique," Revue Finance Contrôle Stratégie,, vol. 5(1), pages 77-99, March.
  • Handle: RePEc:dij:revfcs:v:5:y:2002:i:q1:p:77-99

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    1. repec:bla:joares:v:25:y:1987:i::p:22-50 is not listed on IDEAS
    2. repec:bla:joares:v:18:y:1980:i::p:184-220 is not listed on IDEAS
    3. repec:bla:joares:v:14:y:1976:i:2:p:230-245 is not listed on IDEAS
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    Cited by:

    1. Alexander Niess, 2007. "Je Ne Veux Pas Faire Ou Je Ne Peux Pas Faire ? Apports Epistemologiques Et Methodologiques De La Philosophie De Paul Ricoeur A La Critique Du Concept D'Agence," Post-Print halshs-00544961, HAL.
    2. Amaury Gayet & Sylvain Rubat Du Mérac, 2016. "Managerial implications in real time information system applied for a paper mill
      [Les implications managériales d'un système de contrôle de gestion temps réel appliqué à une papeterie]
      ," Post-Print hal-01713664, HAL.

    More about this item


    accountability; controllability; performance evaluation;

    JEL classification:

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


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