L'Incertitude Reliee A La Tache Et Les Systemes De Controle Formels
The purpose of this article is to critically review the literature on the relationship between task uncertainty and formal control systems (CS). Two main results are highlighted: some articles show that the use of formal CS is not appropriate in situations of high uncertainty, while others argue that it is very useful for resolution of uncertainty. We conclude that these studies are complementary and not contradictory, and that they raise several criticisms. We believe that researchers should pay attention to the choice of the contingency models they use in studying the relationship between uncertainty, CS and performance, as well as to the choice of the definitions and measures of these constructs.
|Date of creation:||31 May 2013|
|Date of revision:|
|Publication status:||Published in Comptabilité sans Frontières..The French Connection, May 2013, Montréal, France. pp.cd-rom, 2013|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00962419|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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