Outils de reporting structurés et pratiques d'amélioration continue

Nicolas Houy and Thomas Houy

Revue française de gestion, 2009, vol. n° 196, issue 6, 81-103

Abstract: This article aims at providing new insights on the relation between StructuredReporting Tools (SRT) and management practices designed to encourageemployees to improve production processes. In this paper, the authors use aprincipal-agent model with moral hazard. They consider a situation whereinformation on the efforts made by operators can be observable or not by themanager based on its decision regarding the installation of a SRT. They showthat this installation is all the more profitable where the efficiency of routineefforts is high relative to the efficiency of non-routine efforts. They also showthat the effect of productivity on the installation of a SRT is ambiguous.

Date: 2009
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