Management Control Systems; Uncertainty; Spin-Offs
Abstract :
[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.
Research center :
CEPE - Centre d'Études de la Performance des Entreprises - ULiège
Disciplines :
Accounting & auditing
Author, co-author :
Van Caillie, Didier ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Diagnostic et contrôle de l'entreprise - Centre d'Etude de la Performance des Entreprises (C.E.P.E.)
Kabwigiri, Charles ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Diagnostic et contrôle de l'entreprise
Language :
French
Title :
LE DESIGN DES SYSTÈMES DE CONTRÔLE DE GESTION ADOPTÉS PAR LES SPIN-OFFS ACADÉMIQUES DE HAUTE TECHNOLOGIE : LE RÔLE DE L’INCERTITUDE PERÇUE
Alternative titles :
[en] THE DESIGN OF MANAGEMENT CONTROL SYSTEMS ADOPTED BY HIGH-TECH ACADEMIC SPIN-OFFS: THE ROLE PLAYED BY PERCEIVED UNCERTAINTY
Publication date :
2007
Number of pages :
27
Event name :
Congrès de l'Association Francophone de Comptabilité
