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

Author

Listed:
  • Jean-Philippe Denis
  • Frank Tannery

    (Université de Versailles Saint-Quentin-en-Yvelines)

Abstract

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.

Suggested Citation

  • Jean-Philippe Denis & Frank Tannery, 2002. "L'architecture des systèmes de contrôle de la stratégie dans les groupes," Revue Finance Contrôle Stratégie, revues.org, vol. 5(3), pages 69-114, September.
    • Handle: RePEc:dij:revfcs:v:5:y:2002:i:q3:p:69-114
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    References listed on IDEAS

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    2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    3. Morad Mousli, 2014. "Évaluation De La Performance Globale : À Propos De Deux Cas Français," Post-Print hal-01899582, HAL.
    4. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 143-161, December.
    5. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.

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    More about this item

    Keywords

    strategic control; design of strategic control systems.;

    JEL classification:

    • L29 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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