IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

Automatisation des tableaux de bord et cohérence des comportements

  • Denis Travaillé

    (CREGOR - IAE-Université Montpellier II)

  • Christine Marsal

    ()

    (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne)

Cet article a pour objet de s'interroger sur les rapports entre l'automatisation des tableaux de bord et la cohérence des comportements. Il ressort de l'étude de deux cas, celui d'une entreprise industrielle et celui d'une banque, que l'augmentation de la formalisation ne crée pas davantage de rigidité mais produit au contraire plus de dynamique ou de continuité et de permanence. Cependant, les résultats montrent aussi la limite d'une gestion automatique de la cohérence dans la mesure où la production des informations nécessaires à l'adaptation à long terme de la firme semble difficilement automatisable.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://halshs.archives-ouvertes.fr/docs/00/53/47/94/PDF/p41.pdf
Download Restriction: no

Paper provided by HAL in its series Post-Print with number halshs-00534794.

as
in new window

Length:
Date of creation: May 2007
Date of revision:
Publication status: Published - Presented, «COMPTABILITE ET ENVIRONNEMENT », 2007, France
Handle: RePEc:hal:journl:halshs-00534794
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00534794/en/
Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

as in new window
  1. Leone, Andrew J. & Rock, Steve, 2002. "Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices," Journal of Accounting and Economics, Elsevier, vol. 33(1), pages 43-67, February.
  2. Richard O. Mason & Ian I. Mitroff, 1973. "A Program for Research on Management Information Systems," Management Science, INFORMS, vol. 19(5), pages 475-487, January.
  3. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-25, June.
  4. Joseph Fuller & Michael C. Jensen, 2010. "Just Say No to Wall Street: Putting a Stop to the Earnings Game," Journal of Applied Corporate Finance, Morgan Stanley, vol. 22(1), pages 59-63.
  5. Fama, Eugene F & Jensen, Michael C, 1983. "Agency Problems and Residual Claims," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 327-49, June.
  6. Iselin, Errol R., 1988. "The effects of information load and information diversity on decision quality in a structured decision task," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 147-164, March.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00534794. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.