L'INCERTITUDE RELIEE A LA TACHE ET LES SYSTEMES DE CONTROLE FORMELS

Ouafa Sakka, Louise Côté and Henri Barki
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Ouafa Sakka: University of Ottawa [Ottawa]
Louise Côté: HEC Montréal - HEC Montréal
Henri Barki: HEC Montréal - HEC Montréal

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Abstract: The purpose of this article is to critically review the literature on the relationship between task uncertainty and formal control systems (CS). Two main results are highlighted: some articles show that the use of formal CS is not appropriate in situations of high uncertainty, while others argue that it is very useful for resolution of uncertainty. We conclude that these studies are complementary and not contradictory, and that they raise several criticisms. We believe that researchers should pay attention to the choice of the contingency models they use in studying the relationship between uncertainty, CS and performance, as well as to the choice of the definitions and measures of these constructs.

Keywords: Task uncertainty; Formal control systems; Literature review; contingency theory.; Incertitude reliée à la tâche; Systèmes de contrôle formels; Recension de littérature; théorie de contingence. (search for similar items in EconPapers)
Date: 2013-05-31
New Economics Papers: this item is included in nep-ger
Note: View the original document on HAL open archive server: https://hal.science/hal-00962419v1
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Montréal, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00962419

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