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This article proposes the result of an empirical study about management control, carried out in 91 service firms. In spite of the specificity of management control in a context of service, results bear evidence of a traditional control, not so concerned with this specificity. However, certain...
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(VF)Le présent article montre que la principale source d’erreur dans la méthode UVA est l’erreur d’agré-gation, puis il approfondit les conditions qui évitent que celle-ci ne soit trop importante. L’analyse conclut que si les gammes opératoires sont tenues à peu près à jour par...
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