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Vers une tridimensionalité du contrôle interactif

Author

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  • Angèle Renaud

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

We propose in this paper to revisit the concept of interactive control, highlighted by Robert Simons, examining the use of "environmental control systems" in Ten French Companies proactive in ecology. By showing that interactivity of "control systems" is not limited to a vertical dimension as suggested by Simons, but it tends towards three-dimensional (vertical, transversal and external), this study highlights the interest of explore further upstream the concept of interactive control little studied in the literature.

Suggested Citation

  • Angèle Renaud, 2011. "Vers une tridimensionalité du contrôle interactif," Post-Print hal-00650565, HAL.
    • Handle: RePEc:hal:journl:hal-00650565
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650565
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    References listed on IDEAS

    as
    1. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    2. Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
    3. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
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    Cited by:

    1. Christophe Maurel & François Pantin, 2020. "Les outils et pratiques de contrôle de gestion dans les Scop pour piloter la performance globale," Post-Print hal-02525165, HAL.

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