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| 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  [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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