Responsabilité et contrôlabilité:une approche empirique

Françoise Giraud
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Françoise Giraud: ESCP-EAP

Revue Finance Contrôle Stratégie, 2002, vol. 5, issue 1, pages 77-99

Abstract: In traditional management control literature, managerial accountability is associated with the controllability principle. In uncertain and interdependent contexts, this principle raises some difficulties. This paper presents the results of an empirical investigation around this topic, and suggests that the controllability concept itself must be discussed.

Keywords: accountability; controllability; performance evaluation (search for similar items in EconPapers)
JEL-codes: M49 (search for similar items in EconPapers)
Date: 2002

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Persistent link: http://EconPapers.repec.org/RePEc:dij:revfcs:v:5:y:2002:i:q1:p:77-99

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