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Utilisation de l'information comptable dans le processus de prise de décision de l'entreprise

Listed author(s):
  • Maria Do Céu Ferreira Gaspar Alves

    (Beira Interior University - Beira Interior University)

Cet article vise a montrer à partir de dix-sept interviews de dirigeants de plusieurs grandes entreprises industrielles portugaises que l'information comptable est plus utilisée dans certaines étapes du processus de décision que dans d autres. Deux perspectives différentes au niveau de la perception personnelle des dirigeants du lien entre l'étape du processus décisionnel et l'utilisation d'information connétable sont identifiées. Les résultats indiquent aussi que les dirigeant portugais ont besoin d information comptable dans la majorité des décisions de gestion sans grandes différences entre les décisions stratégiques et opérationnelles.

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Paper provided by HAL in its series Post-Print with number halshs-00592755.

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Date of creation: May 2004
Publication status: Published in Normes et Mondialisation, May 2004, France. pp.CD-Rom, 2004
Handle: RePEc:hal:journl:halshs-00592755
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