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Les pratiques du contrôle de gestion face au changement

  • Olfa Turki

    (ISG Tunis - ISG Tunis)

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    Face à une économie mondiale caractérisée par l'ouverture des marchés, la libéralisation des échanges et l'avènement des technologies de l'information ; les entreprises sont contraintes de remettre en cause leurs pratiques de contrôle de gestion, ainsi que leur modèle d'organisation afin d'améliorer leur performance et d'être compétitives, condition nécessaire à leur pérennité. L'objet de cette communication consiste à étudier l'évolution des pratiques du contrôle de gestion face aux nouveaux besoins des entreprises qui sont confrontées à une turbulence de leur environnement. L'illustration sera faite à partir d'une validation empirique dans le contexte tunisien.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/10/76/PDF/Turki_olf.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00581076.

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    Date of creation: May 2006
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    Publication status: Published - Presented, " COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S) ", 2006, Tunisia
    Handle: RePEc:hal:journl:halshs-00581076
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00581076/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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