Systèmes de contrôle interactifs et théories de l'apprentissage : une relecture des travaux de R. Simons à l'aune des théories piagétiennes

Since his seminal papers, Simons? work has been extensively quoted in the management control literature. Notably, scholars interested in the link between strategy, management control systems (MCS) and performance rely on Simons? typology of MCS (beliefs, boundary, diagnostic, interactive) as a conceptual framework. We argue that this use of Simons is limited and neglects in particular the notion of learning. Simons considers MCS as a structure producing meaning and stimulating organizational learning. In this paper, we draw from theories of cognition, in particular Piaget (1930, 1931, 1934, 1935, 1949, 1966, 1968) and provide some content analysis of Simons? writings (1987, 1990, 1991, 1994, 1995, 2000), based on four categories, which stem from our interpretation of Piaget?s thought : the role of MCS as a language, the interactive nature of MCS, the link between strategy and control and how MCS deal with uncertainty. Beyond revisiting Simons, we highlight the potential contribution of Piaget to the management control field by exploring how MCS provide a structure that, in its very constraining part, enables emancipation, and, as such, knowledge creation.