Responsabilité et contrôlabilité:une approche empirique

Françoise Giraud
Additional contact information
Françoise Giraud: ESCP-EAP

Revue Finance Contrôle Stratégie, 2002, vol. 5, issue 1, 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
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
https://repec-crego.u-bourgogne.fr/images/stories/rev/051099.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

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

Access Statistics for this article

Revue Finance Contrôle Stratégie is currently edited by Jean-François Gajewski

More articles in Revue Finance Contrôle Stratégie from revues.org
Bibliographic data for series maintained by Informatique Technique MSH Dijon ().