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Vers une tridimensionalité du contrôle interactif

  • Angèle Renaud


    (LEG - Laboratoire d'Economie et de Gestion - CNRS - UB - Université de Bourgogne)

We propose in this paper to revisit the concept of interactive control, highlighted by Robert Simons, examining the use of "environmental control systems" in Ten French Companies proactive in ecology. By showing that interactivity of "control systems" is not limited to a vertical dimension as suggested by Simons, but it tends towards three-dimensional (vertical, transversal and external), this study highlights the interest of explore further upstream the concept of interactive control little studied in the literature.

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Paper provided by HAL in its series Post-Print with number hal-00650565.

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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-00650565
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  1. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
  2. Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
  3. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
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