@incollection{, 9767997B6ACC8928AC5B1935CC8221ED , author={{Abdelmadjid AhmedOuamar} and {FHC. Universit de Boumerdes}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1364555 } @incollection{b0, , title={{De la réforme 1996-1998 du dispositif de normalisation comptable}} , author={{ BColasse } and { PStandish }} , journal={{Comptabilité -Contrôle -Audit}} 4 2 27 , year={2010} } @incollection{b1, , title={{Expectations management and beatable targets: How do analysts react to explicit earnings guidance?}} , author={{ JCotter } and { AITunja } and { PDWysiwyg }} , journal={{Contemporary Accounting Research}} 23 3 , year={2006} } @book{b2, , title={{Ouvrages généraux}} } @book{b3, , title={{Stratégie et développement de l'entreprise, Hommes et Techniques, Paris. Trad. de Corporate Strategy, Mac Graw Hill, 1965. Réed. dans la collection « Les classiques EO » aux Editions d'Organisation}} , author={{ IAnsoff }} , year={1968. 1989} , address={Paris} } @book{b4, , title={{Planning and Control Systems, A Framework for Analysis}} , author={{ RNAnthony }} , year={1965} , address={Boston, Division of Research, Harvard Business Scool} } @incollection{b5, , title={{The management Control Function}} , author={{ RNAnthony }} , journal={{Trad. fr. : La fonction Contrôle de Gestion}} , year={1988} , publisher={Harvard Business School Press} } @book{b6, , title={{Savoir pour agir, Surmonter les obstacles à l'apprentissage organisationnel, Paris, InterEditions. Trad. de Knowledge for action. A guide to overcoming barriers to organizational change}} , author={{ CArgyris }} , year={1995} , publisher={Jossey-Bass Inc} , address={San Francisco} } @book{b7, , author={{ HBouquin }} , title={{Les fondements du contrôle de gestion}} Paris, PUF , year={1994} } @book{b8, , author={{ HBouquin }} , title={{Le contrôle de gestion}} Paris, PUF , year={2001} , note={5e ed} } @book{b9, , title={{La création de valeur de l'entreprise}} , author={{ JCaby } and { GHirigoyen }} , year={1997} , address={Paris, Economica} } @incollection{b10, , title={{Strategy and Structure. Chapters in the history of the industrial enterprise}} , author={{ ADChandler }} , booktitle={{Stratégies et structures de l'entreprise}} Trad. Fr; Paris, Ed , publisher={MIT Press} , year={1962. 1989} , note={d'organisation (Coll. 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May} } @book{b39, , title={{Levers of control : How managers use innovative control systems to drive strategic renewal}} , author={{ RSimons }} , year={1995} , publisher={Harvard Business School Press} , address={Boston Massachussetts} } @incollection{b40, , title={{Divisional performance}} , author={{ DSolomons }} , journal={{Measurement and control}} , year={1975} , publisher={Irwin Inc} } @book{b41, , title={{Organizations in action}} , author={{ JThompson }} , year={1967} , address={New York, McGraw Hill} } @book{b42, , title={{Markets and Hierarchies}} , author={{ OEWilliamson }} , year={1975} , publisher={The Free Press} , address={New York} } @book{b43, , title={{The Economic Institution of Capitalism}} , author={{ OEWilliamson }} , year={1975} , publisher={The Free Press} , address={New York} } @book{b44, , author={{ JDWillson } and { JMRoehl-Anderson } and { SMBragg }} , title={{Controllership. The work of the managerial accountant, John Wily & Sons}} , year={1995} , note={5e ed} } @book{b45, , author={{ JWoodward }} , title={{Industrial organizations : theory and practice}} London , publisher={Oxford University Press} , year={1965} }