Le contrôle de gestion et l'exportation: une combinaison originale de pratiques formelles et informelles

Lionel Touchais ()
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Lionel Touchais: Université de Bretagne-Sud

Revue Finance Contrôle Stratégie, 1998, vol. 1, issue 4, pages 151-171

Abstract: This article is about the practices of export management control in medium-sized businesses. It tries to describe those practices with a survey and three company monographs. We show how management control allows the firms a better management of the export activity. Neverthless, this tool cannot ensure a complete control of export, because of the characteristics of this activity. So, firms develop complementary tools which are less analytical, less objective, rather informal and based on personal relationships.

Keywords: control; management control; formal and informal; export. (search for similar items in EconPapers)
Date: 1998

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Persistent link: http://EconPapers.repec.org/RePEc:dij:revfcs:v:1:y:1998:i:q4:p:151-171

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