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L'Usage Des Outils De Controle A L'Aune De L'Ant

  • Ingrid Fasshauer

    ()

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

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    In spite of being widely used in the management control literature of the last 15 years, the Levers of Control Model (Simons 1995) is misspecified, most of the critics being made on its main contribution, the interactive control system (Bisbe and al. 2007). Through a deep analysis of the interactions related to management control use in a multinational company facing strategic change and through the theoretical framework of ANT, this research highlights two different uses of interactive lever of control. It allows to explain how management control systems are able to deal with antagonist tensions and evidences the indissociable character of technical and social aspects of control systems.

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    File URL: https://hal.archives-ouvertes.fr/hal-00691148/document
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    Paper provided by HAL in its series Post-Print with number hal-00691148.

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    Date of creation: 21 May 2012
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    Publication status: Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom, 2012
    Handle: RePEc:hal:journl:hal-00691148
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00691148
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    1. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    2. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    3. 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.
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