IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00584630.html
   My bibliography  Save this paper

Responsabilite Et Controlabilite : Une Approche Empirique

Author

Listed:
  • Françoise Giraud

    (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

Abstract

Dans la doctrine classique du contrôle de gestion, la notion de responsabilité est fondée sur le principe de contrôlabilité. Dans un contexte incertain et marqué par de fortes interdépendances, ce principe est problématique. Cet article propose une exploration empirique des pratiques et discours des entreprises à ce sujet.

Suggested Citation

  • Françoise Giraud, 2001. "Responsabilite Et Controlabilite : Une Approche Empirique," Post-Print halshs-00584630, HAL.
    • Handle: RePEc:hal:journl:halshs-00584630
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584630
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00584630/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Baiman, S & Demski, Js, 1980. "Economically Optimal Performance Evaluation And Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 18, pages 184-220.
    2. Demski, Js, 1976. "Uncertainty And Evaluation Based On Controllable Performance," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 230-245.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Françoise Giraud, 2002. "Responsabilité et contrôlabilité:une approche empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 5(1), pages 77-99, March.
    2. Peter-J. Jost, 2023. "Auditing versus monitoring and the role of commitment," Review of Accounting Studies, Springer, vol. 28(2), pages 463-496, June.
    3. Xin Qu & Majella Percy & Fang Hu & Jenny Stewart, 2022. "Can CEO equity‐based compensation limit investment‐related agency problems?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2579-2614, June.
    4. Fiaz Ahmad Sulehri & Saba Sharif, 2022. "The Impact of Firm Sustainability on Firm Growth: Evidence from USA," Journal of Policy Research (JPR), Research Foundation for Humanity (RFH), vol. 8(2), pages 1-15, August.
    5. Church, Bryan K. & Kuang, Xi (Jason) & Liu, Yuebing (Sarah), 2019. "The effects of measurement basis and slack benefits on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 74-84.
    6. Andersson, Fredrik & Skogh, Goran, 2003. "Quality, self-regulation, and competition: the case of insurance," Insurance: Mathematics and Economics, Elsevier, vol. 32(2), pages 267-280, April.
    7. Tangeras, Thomas P., 2002. "Collusion-proof yardstick competition," Journal of Public Economics, Elsevier, vol. 83(2), pages 231-254, February.
    8. Glazer, Amihai & Hassin, Refael, 1998. "Governmental Failures in Evaluating Programs," Public Choice, Springer, vol. 94(1-2), pages 105-115, January.
    9. Kishore Gawande & Alok K. Bohara, 2005. "Agency Problems in Law Enforcement: Theory and Application to the U.S. Coast Guard," Management Science, INFORMS, vol. 51(11), pages 1593-1609, November.
    10. Giridhara Gowda K & Sureshramana Mayya, 2016. "Problems and Prospects of Rubber Plantation Industries in Dakshina Kannada District: A Case Study with Reference Harvesting Cost," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 7(2), pages 31-35, May.
    11. George Georgiadis & Balazs Szentes, 2020. "Optimal Monitoring Design," Econometrica, Econometric Society, vol. 88(5), pages 2075-2107, September.
    12. Sinclair-Desgagne, Bernard & Gabel, H. Landis, 1997. "Environmental Auditing in Management Systems and Public Policy," Journal of Environmental Economics and Management, Elsevier, vol. 33(3), pages 331-346, July.
    13. Bracha Meth, 1996. "Reduction of Outcome Variance: Optimality and Incentives," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 309-328, March.
    14. Feltham, Gerald & Indjejikian, Raffi & Nanda, Dhananjay, 2006. "Dynamic incentives and dual-purpose accounting," Journal of Accounting and Economics, Elsevier, vol. 42(3), pages 417-437, December.
    15. Potters, Jan & Rockenbach, Bettina & Sadrieh, Abdolkarim & van Damme, Eric, 2004. "Collusion under yardstick competition: an experimental study," International Journal of Industrial Organization, Elsevier, vol. 22(7), pages 1017-1038, September.
    16. Robert M. Gillenkirch & Heike Kreienbaum, 2017. "What guides subjective performance evaluation: Incentive alignment or norm enforcement?," Review of Managerial Science, Springer, vol. 11(4), pages 933-957, October.
    17. Plane, Patrick, 1999. "Privatization, Technical Efficiency and Welfare Consequences: The Case of the Cote d'Ivoire Electricity Company (CIE)," World Development, Elsevier, vol. 27(2), pages 343-360, February.
    18. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    19. J C Fellingham & Y K Kwon & D P Newman, 2010. "Ex Ante Randomization in Agency Models," Levine's Working Paper Archive 1953, David K. Levine.
    20. McAfee, R Preston & McMillan, John, 1991. "Optimal Contracts for Teams," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 32(3), pages 561-577, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00584630. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.