Lesage, Cédric; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2001
accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … judgement. However, imperfect data cannot be the only dimension of modelled uncertainty in accounting and controlling. Indeed …. This work, which originated in accounting and controlling, suggests research possibilities likely to find applications in …