Cohérence logique entre le modèle stratégico-opérationnel en contrôle de gestion et la théorie de la firme-compétence foncière des économistes évolutionnistes : une lecture historique

In this article, we enhance the link between economics and management to position each generic model in management control within a given paradigm. In the frame of the information paradigm, we underline the conceptual affinities between the scientific management and the economic theories representing the firm as a nexus of contracts. These conceptual affinities legitimate the financial model in management control which emerge in the 1920s at General Motors. Although criticized, this model is still current. At the end of the 1960s, emerge in some Japanese firms the Hoshin Management. This management shows in a relevant manner what constitute the ?out-contract?, that is to say the process, the skills, the context and the shared vision of the top management. The increasing status of the ?out-contract? in management leads us to a new firm theory, the firm as a land-competence, and to a new generic model in management control, the strategical-operational model. The platform which includes the Hoshin Management, the theory of the firm as a land-competence and the strategical-operational model of management control is set within the knowledge paradigm.