La fonction contrôle de gestion : proposition d'une typologie

The aim of this article is to understand the position and role of the management control function in the organization to propose a typology of management control function. This typology is drawn out of twelve case studies and 73 interviews. Four ideal-types are brought to light: The discrete, foolproof, partner and omnipotent management control functions. This article shows that the management control function can fulfill diverse roles: providing discrete surveillance, providing internal and external legitimization for decisions, and shaping managers, aiding local decision-making and centralising power. The results invite to discuss the business partner role. It appears that, most of the times, it remains a myth and a pseudo panacea from which we omit the negative side effects.