Reference : LE DESIGN DES SYSTÈMES DE CONTRÔLE DE GESTION ADOPTÉS PAR LES SPIN-OFFS ACADÉMIQUES ...
Scientific conferences in universities or research centers : Scientific conference in universities or research centers
Business & economic sciences : Accounting & auditing
http://hdl.handle.net/2268/56770
LE DESIGN DES SYSTÈMES DE CONTRÔLE DE GESTION ADOPTÉS PAR LES SPIN-OFFS ACADÉMIQUES DE HAUTE TECHNOLOGIE : LE RÔLE DE L’INCERTITUDE PERÇUE
French
[en] THE DESIGN OF MANAGEMENT CONTROL SYSTEMS ADOPTED BY HIGH-TECH ACADEMIC SPIN-OFFS: THE ROLE PLAYED BY PERCEIVED UNCERTAINTY
Van Caillie, Didier mailto [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg : UER > Diagnostic et contrôle de l'entreprise - Centre d'Etude de la Performance des Entreprises (C.E.P.E.) >]
Kabwigiri, Charles [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg : UER > Diagnostic et contrôle de l'entreprise >]
2007
27
International
Congrès de l'Association Francophone de Comptabilité
Mai
Association Francophone de Comptabilité
Toulouse
France
[en] Management Control Systems ; Uncertainty ; Spin-Offs
[en] Uncertainty is one of the contingency factors examined by previous studies on management
control systems design. However, its role remains
unclear. This paper presents the results of an
empirical study, which shows that perceived
uncertainty more intervenes to explain the
of informal management control
mechanisms and the interactive use of formal
management control systems than to explain the
nature of the latter.
Centre d'Etudes de la Performance des Entreprises - C.E.P.E.
Researchers ; Professionals ; Students
http://hdl.handle.net/2268/56770

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