Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie
In the main stream literature, management control systems are often considered to be used to implement new strategies. Nevertheless more and more scholars tend to point out that MCS are also able to allow the emergence of new strategies. Our case study shows that middle managers have the possibility to use management control systems to promote some of their interests even if they are in contradiction with the strategy promoted by the top managers. They are then able to modify this strategy.
|Date of creation:||10 May 2011|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650427|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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