IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00522503.html
   My bibliography  Save this paper

R.Simons, un piagétien qui s'ignore ? Systèmes de contrôle interactifs et processus de formation de l'intelligence et d'accès à la connaissance

Author

Listed:
  • Claire Dambrin

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Hélène Löning

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

Since his seminal papers, Simons' work has been extensively quoted in the management control literature. Notably, scholars interested in the link between strategy, management control systems (MCS) and performance rely on Simons' typology of MCS (beliefs, boundary, diagnostic, interactive) as a conceptual framework. We argue that this use of Simons is limited and neglects in particular the notion of learning. Simons considers MCS as a structure producing meaning and stimulating organizational learning. In this paper, we draw from theories of cognition, in particular Piaget (1930, 1931, 1934, 1935, 1949, 1966, 1968) and provide some content analysis of Simons' writings (1987, 1990, 1991, 1994, 1995, 2000), based on four categories, which stem from our interpretation of Piaget's thought : the role of MCS as a language, the interactive nature of MCS, the link between strategy and control and how MCS deal with uncertainty. Beyond revisiting Simons, we highlight the potential contribution of Piaget to the management control field by exploring how MCS provide a structure that, in its very constraining part, enables emancipation, and, as such, knowledge creation.

Suggested Citation

  • Claire Dambrin & Hélène Löning, 2008. "R.Simons, un piagétien qui s'ignore ? Systèmes de contrôle interactifs et processus de formation de l'intelligence et d'accès à la connaissance," Post-Print halshs-00522503, HAL.
    • Handle: RePEc:hal:journl:halshs-00522503
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522503
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00522503/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    2. Thomas Ahrens & Christopher S. Chapman, 2004. "Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 271-301, June.
    3. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    4. Kevan Jensen, 2005. "A basic study of agency-cost source and municipal use of internal versus external control," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 53-67.
    5. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    6. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
    7. 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.
    8. 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.
    9. Robert Simons, 1991. "Strategic orientation and top management attention to control systems," Strategic Management Journal, Wiley Blackwell, vol. 12(1), pages 49-62, January.
    10. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    11. Bisbe, Josep & Batista-Foguet, Joan-Manuel & Chenhall, Robert, 2007. "Defining management accounting constructs: A methodological note on the risks of conceptual misspecification," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 789-820.
    12. 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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dambrin, Claire & Löning, Hélène, 2008. "Uncovering Simons’ structuralism with cognitive theories: Interactive control systems and processes of learning," HEC Research Papers Series 896, HEC Paris.
    2. Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.
    3. Journeault, Marc & De Rongé, Yves & Henri, Jean-François, 2016. "Levers of eco-control and competitive environmental strategy," The British Accounting Review, Elsevier, vol. 48(3), pages 316-340.
    4. Belete J. Bobe & Ralph Kober, 2020. "Does gender matter? The association between gender and the use of management control systems and performance measures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2063-2098, September.
    5. 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.
    6. Ana Filipa Roque, 2018. "Control Systems and Strategy: A Literature Review," GATR Journals jmmr201, Global Academy of Training and Research (GATR) Enterprise.
    7. Ingrid Fasshauer, 2011. "Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie," Post-Print hal-00650427, HAL.
    8. 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.
    9. Nikolaos Theriou & Dimitrios Maditinos & Georgios N. Theriou, 2017. "Management Control Systems and Strategy: A Resource based Perspective. Evidence from Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 10(2), pages 35-47, June.
    10. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    11. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    12. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    13. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    14. Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts, 2009. "Short and long translations: Management accounting calculations and innovation management," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 738-754, August.
    15. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2023. "The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2245-2271, June.
    16. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    17. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
    18. Bedford, David S. & Malmi, Teemu & Sandelin, Mikko, 2016. "Management control effectiveness and strategy: An empirical analysis of packages and systems," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 12-28.
    19. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    20. Peljhan Darja & Tekavčič Metka, 2008. "The Impact of Management Control Systems - Strategy Interaction on Performance Management: A Case Study," Organizacija, Sciendo, vol. 41(5), pages 174-184, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00522503. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.