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

Listed author(s):
  • 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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Article provided by revues.org 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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  1. Govindarajan, V. & Gupta, Anil K., 1985. "Linking control systems to business unit strategy: impact on performance," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 51-66, January.
  2. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
  3. Van de Ven, Andrew R., 1986. "Central Problems in the Management of Innovation," Agricultural Research Policy Seminar 139708, University of Minnesota Extension.
  4. Goold, Michael & Pettifer, David & Young, David, 2001. "Redesigning the corporate centre," European Management Journal, Elsevier, vol. 19(1), pages 83-91, February.
  5. Pettigrew, Andrew M., 1997. "What is a processual analysis?," Scandinavian Journal of Management, Elsevier, vol. 13(4), pages 337-348, December.
  6. Andrew H. Van de Ven, 1986. "Central Problems in the Management of Innovation," Management Science, INFORMS, vol. 32(5), pages 590-607, May.
  7. Kathleen R. Conner & C. K. Prahalad, 1996. "A Resource-Based Theory of the Firm: Knowledge Versus Opportunism," Organization Science, INFORMS, vol. 7(5), pages 477-501, October.
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