Le design du contrôle de gestion dans l'industrie du casino: analyse comparée Belgique - Etats-Unis

Abstract

The casinos, these places full of recklessness for which some tourists cross the borders to escape the troubles of everyday life and to enjoy the excitement and adrenaline offered by the games of roulette, blackjack or even slot machine. How not to mention Las Vegas, the first place coming in mind when you hear the word “casino”. Although the influx of these establishments has been decreasing in recent years, many people know them as a customer, but few know their operations beyond the entertainment offered. Indeed, in this sector, interesting reflections that come under management can be raised. Through this master thesis, we will try to discover the various characteristics of this world so particular and opaque that is the world of the casinos. Indeed, such companies have always fascinated more than one person because of their mysterious side. Or because of the images returned in various modern films. The impression that is often given to the public is a sector where fun and chance are de rigueur without us suspecting that it is in fact one of the most controlled and regulated sectors in the world. What controls are in place within them? What difficulties do Belgian casinos face in managing such an establishment? We will try to discover them and, with the help of a case centered on a famous casino of Las Vegas, we will strive to propose ways of improvement. In the end, will the casino find itself in player position ?