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Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion

Oumar Fane () and Jimmy Feige
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Oumar Fane: URCA - Université de Reims Champagne-Ardenne
Jimmy Feige: IUT de Troyes - URCA - Université de Reims Champagne-Ardenne

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Abstract: The management of industrial espionage by the management control function consists in determining the tools identifying the critical performance variables (diagnosis side) and in determining the tools apprehending the strategic uncertainties related to industrial espionage (interactive side), it may be proposed to readjust certain classic tools of management control, and in particular its four fundamental tools. After the readjustments of these tools - the addition of a tool for calculating the costs of industrial espionage (hidden cost estimation methods) and the determination of some tools of the interactive control lever - we analyze them through the six readjusted dimensions of Chiapello in order to expose on an operational level its use in the organization.

Keywords: Industrial espionage; Management control function; Tools; Control levers; Readjustments; Outils; Leviers de contrôle; Réajustements; Espionnage industriel; Fonction de contrôle de gestion (search for similar items in EconPapers)
Date: 2018-05-16
Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-01907825
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Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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