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Le Controle De Gestion Entre Risque Et Incertitude

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  • Jérôme Méric

    (ESCEM Tours Poitiers - ESCEM School of Business and Management - Groupe école supérieure de commerce et de management Tours-Poitiers)

Abstract

Avant d'entamer une recherche sur les rapports du personnel d'une entreprise au risque ou à l'incertitude, il est nécessaire de cerner ce que l'on entend par cet objet de recherche. De fait, ni le terrain ni le " sens commun " n'apportent de réponse suffisamment précise pour initier un tel processus. Cet article a pour objectif de fournir un cadre d'analyse des concepts existants afin d'aider le chercheur, le consultant ou le contrôleur de gestion à mieux se situer dans ce que l'on appelle " une approche de l'incertitude ".

Suggested Citation

  • Jérôme Méric, 2000. "Le Controle De Gestion Entre Risque Et Incertitude," Post-Print halshs-00587486, HAL.
    • Handle: RePEc:hal:journl:halshs-00587486
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587486
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    References listed on IDEAS

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    1. Elias L. Khalil, 1997. "Chaos Theory Versus Heisenberg's Uncertainty: Risk, Uncertainty and Economic Theory," The American Economist, Sage Publications, vol. 41(2), pages 27-40, October.
    2. Daniel Kahneman & Amos Tversky, 2013. "Prospect Theory: An Analysis of Decision Under Risk," World Scientific Book Chapters, in: Leonard C MacLean & William T Ziemba (ed.), HANDBOOK OF THE FUNDAMENTALS OF FINANCIAL DECISION MAKING Part I, chapter 6, pages 99-127, World Scientific Publishing Co. Pte. Ltd..
    3. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    4. Nicolas Venard, 1994. "Gestion des risques bancaires et réglementation prudentielle," Revue d'Économie Financière, Programme National Persée, vol. 28(1), pages 49-62.
    5. Joyce E. Berg & Lane A. Daley & John W. Dickhaut & John R. O'Brien, 1986. "Controlling Preferences for Lotteries on Units of Experimental Exchange," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 101(2), pages 281-306.
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