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Impact de la taille sur le contenu des tableaux de bord dans les entreprises au Maroc : résultats d'une étude empirique

  • Azzouz Elhamma

    ()

    (EDG - EDG rabat - faculté de rabat agdal - faculté de rabat agdal)

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    À partir des résultats d'une recherche empirique, cet article examine l'impact de la taille sur la différenciation des indicateurs intégrés dans les tableaux de bord de 62 entreprises installées au Maroc. Les résultats de cette recherche montrent que les tableaux de bord tendent à devenir plus " équilibrés " lorsque la taille de l'entreprise augmente.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/67/04/74/PDF/Impact_de_la_taille_sur_les_tableaux_de_bord.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00670474.

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    Date of creation: 2011
    Date of revision:
    Publication status: Published, REMAREM, 2011, 317
    Handle: RePEc:hal:journl:halshs-00670474
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00670474
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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    1. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    2. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    3. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.
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