Inefficacité des mécanismes de contrôle managerial : le rôle de l'information comptable dans le gouvernement de l'entreprise (notice n° 104433)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01885cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112005612.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Pochet, Christine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Inefficacité des mécanismes de contrôle managerial : le rôle de l'information comptable dans le gouvernement de l'entreprise |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1998.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 68 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’efficacité des mécanismes de contrôle managérial est remise en cause par le comportement des dirigeants. En manipulant l’information et en ayant recours à la dissuasion, ceux-ci tentent de se soustraire à la contrainte de création de valeur pour les actionnaires. Le rôle de l’information comptable (comptabilité financière) dans le gouvernement d’entreprise est étudié à travers l’examen des manipulations comptables et dé l’organisation de l’audit légal. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Inefficiency of managerial control devices: the role of accounting information in corporate governanceThe efficiency of managerial control schemes is challenged by the way top managers behave. Through control of information or by means of deterrent strategies, they strive to protect themselves from the constraint of shareholder value creation. The part played by the accounting information (financial accounting) in corporate governance is studied through the examination of accounting manipulations and the organization of audit. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gouvernement d'entreprise |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit légal |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle managérial |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | auditing |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | managerial control |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 4 | 2 | 1998-09-01 | p. 71-88 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-1998-2-page-71?lang=fr">https://shs.cairn.info/revue-comptabilite-controle-audit-1998-2-page-71?lang=fr</a> |
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