A partir d'une enquête auprès de 265 managers, cette recherche étudie leur position au regard du principe de contrôlabilité. Elle examine, d'une part si les managers considèrent que les facteurs incontrôlables sont neutralisés lors de l'évaluation de leur performance, d'autre part s'ils...

Dans la doctrine classique du contrôle de gestion, la notion de responsabilité est fondée sur le principe de contrôlabilité. Dans un contexte incertain et marqué par de fortes interdépendances, ce principe est problématique. Cet article propose une exploration empirique des pratiques et...

In traditional management control literature, managerial accountability is associated with the controllability principle. In uncertain and interdependent contexts, this principle raises some difficulties. This paper presents the results of an empirical investigation around this topic, and...

The controllability principle, which stipulates that managers should only be evaluated based on elements that they can control, has been widely studied in the management control literature, both from theoretical and empirical perspectives. It is based on the idea that managers are better...

Purpose: The relationship between research and teaching – sometimes referred to as the research–teaching nexus – is an important issue in education literature. However, although it is acknowledged that this question is specific to each discipline, it is rarely addressed in the management...