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Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie

  • Ingrid Fasshauer


    (DRM - Dauphine Recherches en Management - CNRS - Université Paris IX - Paris Dauphine)

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    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.

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    Paper provided by HAL in its series Post-Print with number hal-00650427.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:journl:hal-00650427
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    1. Alvesson, Mats & Karreman, Dan, 2004. "Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 423-444.
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    5. Flamholtz, Eric G., 1983. "Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 153-169, May.
    6. Chenhall, Robert H., 2005. "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 395-422, July.
    7. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    8. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    9. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    10. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    11. Missonier, Stéphanie & Hussenot, Anthony, 2010. "A Deeper Understanding of Evolution of the Role of the Object in Organizational Process : the Concept of "Mediation Object"," Economics Papers from University Paris Dauphine 123456789/4991, Paris Dauphine University.
    12. Gray, Barbara, 1990. "The enactment of management control systems: A critique of Simons," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 145-148.
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