Les heuristiques du jugement en contrôle de gestion: le cas des décisions rapides

Jean Chauvey and Irène Georgescu ()
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Irène Georgescu: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

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Abstract: Growing attention has been paid to Judgment Heuristics (Kahneman and Tversky, 1974) in management area, especially in finance and marketing but not really in management control. Yet, their theory about the two different ways the brain forms thoughts, is able to explain recurring errors in decision making. Based on 320 observations, this research shows that decisions based on the "fast and intuitive system" lead sometimes to major errors. These are not taken into account either by the literature or by most of pedagogical practices which are implicitly addressed to the "slow and logical system" of individuals.

Keywords: bias; decision; Heuristics; Heuristiques; biais (search for similar items in EconPapers)
Date: 2017-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01907562v1
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01907562

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