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L'architecture des systèmes de contrôle de la stratégie dans les groupes


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  • Jean-Philippe Denis


  • Frank Tannery

    (Université de Versailles Saint-Quentin-en-Yvelines)


This article presents a model about the design of strategic management control systems in corporations. To conceive this model, the research fields of management control, strategy and management of corporations have been confronted to an empirical research realized in partnership with a European corporation. After the presentation of this company and the justification of the methodology, we present and justify the dimensions and parameters of the model. Then, we use the model to analyze the situation of this group and discuss its implications.

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Bibliographic Info

Article provided by in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 5 (2002)
Issue (Month): 3 (September)
Pages: 69-114

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Handle: RePEc:dij:revfcs:v:5:y:2002:i:q3:p:69-114

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Keywords: strategic control; design of strategic control systems.;

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Cited by:
  1. Gervais, Michel & Berland, Nicolas, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle," Economics Papers from University Paris Dauphine 123456789/1486, Paris Dauphine University.
  2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie,, vol. 11(Special), pages 109-148, June.
  3. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.
  4. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique," Revue Finance Contrôle Stratégie,, vol. 12(4), pages 143-161, December.


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