 Successful diffusion of management techniques for informed decisions?Une diffusion réussie d’outils de gestion pour des décisions éclairées ?Caroline Tahar ()
Post-Print from HAL Abstract: Many articles explore the diffusion of management techniques, but there has been very little research on the relevance of the methods diffused. In this article, we focus on management control techniques that have been successfully diffused. Does this success mean that they can effectively inform decisions? This article explores this issue in the context of services, through the example of capacity management decision-making. This research is based on a seven-year experience as the head of an executive education program. This research analyzes the disconnection between the diffusion of management control techniques and their ability to inform decision-making. To be effective, they must be adapted to the context. Management controllers have a major role to play in this adaptation. Keywords: Capacity management; Cost Structure; Diffusion; Control techniques; Relevance; Service; Diffusion – Gestion des capacités; Outils de gestion; Pertinence; Services; Structure de coût (search for similar items in EconPapers) Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2023, N° 16 (1), pp.116-136. ⟨10.3917/accra.016.0117⟩ There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-03989900 Access Statistics for this paper More papers in Post-Print from HAL |
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