IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00587486.html
   My bibliography  Save this paper

Le Controle De Gestion Entre Risque Et Incertitude

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00587486/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. Nicolas Venard, 1994. "Gestion des risques bancaires et réglementation prudentielle," Revue d'Économie Financière, Programme National Persée, vol. 28(1), pages 49-62.
    4. 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..
    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.
    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. repec:hum:wpaper:sfb649dp2007-059 is not listed on IDEAS
    2. Wu, Jianfeng & Tu, Rungting, 2007. "CEO stock option pay and R&D spending: a behavioral agency explanation," Journal of Business Research, Elsevier, vol. 60(5), pages 482-492, May.
    3. Yusuf, Fatima & Yousaf, Amna & Saeed, Abubakr, 2018. "Rethinking agency theory in developing countries: A case study of Pakistan," Accounting forum, Elsevier, vol. 42(4), pages 281-292.
    4. James C. Cox & Vjollca Sadiraj, 2018. "Incentives," Experimental Economics Center Working Paper Series 2018-01, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University.
    5. Joep P. Cornelissen & Rodolphe Durand, 2014. "Moving Forward: Developing Theoretical Contributions in Management Studies," Journal of Management Studies, Wiley Blackwell, vol. 51(6), pages 995-1022, September.
    6. Elizabeth Krauter & Herbert Kimura & Leonardo Fernando Cruz Basso, 2004. "Criação De Valor Através Da Estratégia De Procrastinação," Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32nd Brazilian Economics Meeting] 092, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    7. Breuer, Wolfgang & Rieger, M. Oliver & Soypak, K. Can, 2014. "The behavioral foundations of corporate dividend policy a cross-country analysis," Journal of Banking & Finance, Elsevier, vol. 42(C), pages 247-265.
    8. Pepper, Alexander, 2017. "Applying economic psychology to the problem of executive compensation," LSE Research Online Documents on Economics 79675, London School of Economics and Political Science, LSE Library.
    9. Ginesti, Gianluca & Ossorio, Mario & Dawson, Alexandra, 2023. "Family businesses and debt maturity structure: Focusing on family involvement in governance to explain heterogeneity," Journal of Family Business Strategy, Elsevier, vol. 14(2).
    10. María Belda-Ruiz & Gregorio Sánchez-Marín & J. Samuel Baixauli-Soler, 2022. "Influence of family-centered goals on dividend policy in family firms: A socioemotional wealth approach," International Entrepreneurship and Management Journal, Springer, vol. 18(4), pages 1503-1526, December.
    11. Malcolm Baker & Richard S. Ruback & Jeffrey Wurgler, 2004. "Behavioral Corporate Finance: A Survey," NBER Working Papers 10863, National Bureau of Economic Research, Inc.
    12. Ben Bouheni, Faten & Hasnaoui, Amir, 2017. "Cyclical behavior of the financial stability of eurozone commercial banks," Economic Modelling, Elsevier, vol. 67(C), pages 392-408.
    13. Ibragimov, Rustam & Walden, Johan, 2007. "The limits of diversification when losses may be large," Scholarly Articles 2624460, Harvard University Department of Economics.
    14. Ramiah, Vikash & Xu, Xiaoming & Moosa, Imad A., 2015. "Neoclassical finance, behavioral finance and noise traders: A review and assessment of the literature," International Review of Financial Analysis, Elsevier, vol. 41(C), pages 89-100.
    15. Peng Xu & Heng Zhang & Guiyu Bai, 2019. "Research on the Differentiated Impact Mechanism of Parent Company Shareholding and Managerial Ownership on Subsidiary Responsive Innovation: Empirical Analysis Based on ‘Principal–Agent’ Framework," Sustainability, MDPI, vol. 11(19), pages 1-17, September.
    16. Josef Schuster, 2003. "The Cross-Section of European IPO Returns," FMG Discussion Papers dp460, Financial Markets Group.
    17. Yimeng Liang & Robyn Moroney & Michaela Rankin, 2020. "Say‐on‐pay judgements: the two‐strikes rule and the pay‐performance link," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(S1), pages 943-970, April.
    18. Mortenson, Kristian G. & Pitre, Terence J., 2018. "Who benefits from share contracts?," Advances in accounting, Elsevier, vol. 42(C), pages 125-135.
    19. Massimo G. Colombo & Benedetta Montanaro & Silvio Vismara, 2023. "What drives the valuation of entrepreneurial ventures? A map to navigate the literature and research directions," Small Business Economics, Springer, vol. 61(1), pages 59-84, June.
    20. Joseph McManus, 2018. "Hubris and Unethical Decision Making: The Tragedy of the Uncommon," Journal of Business Ethics, Springer, vol. 149(1), pages 169-185, April.
    21. Ahsan Habib & Md. Borhan Uddin Bhuiyan, 2016. "Overlapping Membership on Audit and Compensation Committees and Financial Reporting Quality," Australian Accounting Review, CPA Australia, vol. 26(1), pages 76-90, March.

    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-00587486. 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.