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Les heuristiques du jugement en contrôle de gestion : le cas des décisions rapides

Author

Listed:
  • Jean Noel Chauvey
  • Irène Georgescu

    (MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

Abstract

Growing attention has been paid to Judgment Heuristics (Kahneman and Tversky, 1974) in management area, especially in finance and marketing but not really in management control. Yet, their theory about the two different ways the brain forms thoughts, is able to explain recurring errors in decision making. Based on 320 observations, this research shows that decisions based on the "fast and intuitive system" lead sometimes to major errors. These are not taken into account either by the literature or by most of pedagogical practices which are implicitly addressed to the "slow and logical system" of individuals.

Suggested Citation

  • Jean Noel Chauvey & Irène Georgescu, 2017. "Les heuristiques du jugement en contrôle de gestion : le cas des décisions rapides," Post-Print hal-01907562, HAL.
    • Handle: RePEc:hal:journl:hal-01907562
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907562v1
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    References listed on IDEAS

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