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Journal articles (2001), Politiques et Management Public, pp. 79-100

L'ambiguïté de la notion de responsabilité en Contrôle de Gestion

Management by responsibility centers is based on simple and attractive principles. Its implementation, which remains quite limited in the French public sector, shows that various choices have to be made and that the model has different patterns.

DEMEESTERE, R. (2001). L'ambiguïté de la notion de responsabilité en Contrôle de Gestion. Politiques et Management Public, pp. 79-100.