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La nature de l’investissement, et les systèmes de décision et de contrôle : le cas des entreprises tunisiennes

Listed author(s):
  • Ghazi Zouari


    (ISG Université de Gabès (Tunisie))

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    (VF)Plusieurs théoriciens et praticiens montrent que l’évaluation semble jouer un rôle relativement secondaire dans le processus d’investissement dans la mesure où elle intervient à titre de contrôle ex ante lors d'une phase de ratification. De ce fait, si on admet que l'efficience de l'organisation résulte d'une imbrication de mécanisme organisationnel, les démarches qui étudient les mécanismes de façon isolée semble des voies sans issue. Ainsi, l'objectif de cette recherche est de tenter d’expliquer les systèmes de décision et de contrôle lors des projets d’investissement. Pour ce faire, nous mettons en évidence le rôle de la nature de l’investissement, des systèmes d’évaluation et d’incitation en tant que facteurs explicatifs de l’allocation des droits décisionnels. Nous testons nos hypothèses sur un échantillon de 63 firmes tunisiennes en recourant à une approche quantitative.(VA)Several academics and experts show that evaluation seems to play a relatively secondary role in the investment process as much as it intervenes only as control ex ante of a ratification phase. So if it is admitted that the efficiency of the organization results from an overlap of organizational mechanism, the steps which study the mechanisms in an isolated way seem dead end. Thus, the objective of this research is to build an explanatory theory of the decision and control systems, relating to the investment projects. For this, we highlighted the role of the investment’s nature, the evaluation and incentive systems as explanatory factors of the decisional rights assignment. We test our hypothesis on a sample of 63 Tunisian firms using the quantitative method.

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    Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 1090402.

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    Length: 27 pages
    Date of creation: Apr 2009
    Handle: RePEc:dij:wpfarg:1090402
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