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


  • Ingrid Fasshauer

    () (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)


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.

Suggested Citation

  • Ingrid Fasshauer, 2012. "L'Usage Des Outils De Controle A L'Aune De L'Ant," Post-Print hal-00691148, HAL.
  • Handle: RePEc:hal:journl:hal-00691148
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    References listed on IDEAS

    1. 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.
    2. 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.
    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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    Interactive control system; diagnostic control system; Système de contrôle interactif; système de contrôle diagnostique; ANT;

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