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


  • 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.

Suggested Citation

  • Maria Do Céu Ferreira Gaspar Alves, 2004. "Utilisation de l'information comptable dans le processus de prise de décision de l'entreprise," Post-Print halshs-00592755, HAL.
  • Handle: RePEc:hal:journl:halshs-00592755
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    Cited by:

    1. Walid Cheffi & Adel Beldi, 2005. "La Comptabilité De Gestion : Outil D'Information Ou Dispositif De Connaissance ? La Perception Des Managers," Post-Print halshs-00581150, HAL.


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