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Influence De La Strategie Sur L'Adoption Des Mesures De Performance En Vigueur Dans Le Systeme De Comptabilite De Gestion

  • Maurice Gosselin

    (Ecole de comptabilité - Universite Laval (Quebec))

  • Tania Dubé

    (Ecole de comptabilité - Universite Laval (Quebec))

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    L'objectif de cet article est de tenter de comprendre dans quelle mesure la stratégie d'une entreprise influence les décisions en matière de mesures de performance établies dans le système de comptabilité de gestion. Les résultats de cette étude ont démontré une certaine association entre le type de stratégie et l'utilisation de mesures de performance financières et non financières ainsi que l'utilité perçue de l'information générée par le système de comptabilité de gestion.

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    Paper provided by HAL in its series Post-Print with number halshs-00584469.

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    Date of creation: May 2002
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    Publication status: Published in Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, May 2002, France. pp.CD-Rom, 2002
    Handle: RePEc:hal:journl:halshs-00584469
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    1. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    2. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    3. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January.
    4. Alfred D. Chandler, 1969. "Strategy and Structure: Chapters in the History of the American Industrial Enterprise," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262530090, June.
    5. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
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