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Recurrent Attempts to Renovate Management ControlRevisited through a Simons' Perspective

  • Nicolas Berland

    (IAE Poitiers)

  • Jean-Pierre Ponssard

    (CECO - Laboratoire d'econometrie de l'école polytechnique - CNRS : UMR7657 - Polytechnique - X)

  • Olivier Saulpic


On propose de caractériser un système de pilotage et de contrôle à partir de trois dimensions: l'implication des managers, la spécificité des outils, la relation avec le système d'incitation. Cette caractérisation constitue une extension directe de la typologie introduite par Simons (1995) pour distinguer entre contrôle interactif et contrôle diagnostic. Les tentatives récurrentes pour rénover le contrôle de gestion suite aux critiques sévères formulées par Kaplan et Johnson (1987) sont alors re-examinées. Les approches du type contrôle stratégique ou le management par la valeur apparaissent respectivement comme représentatives soit du contrôle interactif soit du contrôle diagnostic. Le cadre proposé permet de bien rendre compte des forces et faiblesses de ce type d'approches toujours très en vogue auprès des entreprises.

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Paper provided by HAL in its series Working Papers with number hal-00243033.

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Date of creation: 2006
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Handle: RePEc:hal:wpaper:hal-00243033
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  1. Nicolas Mottis, 1999. "Des modèles types contextualisés pour une approche intégrée de la firme. Le cas de l'informatique bancaire," Revue économique, Presses de Sciences-Po, vol. 0(1), pages 127-150.
  2. François Larmande & Jean-Pierre Ponssard, 2004. "EVA and the Controllability-congruence Trade-off: An Empirical Investigation," CESifo Working Paper Series 1257, CESifo Group Munich.
  3. Jensen, Michael C & Murphy, Kevin J, 1990. "Performance Pay and Top-Management Incentives," Journal of Political Economy, University of Chicago Press, vol. 98(2), pages 225-64, April.
  4. Wallace, James S., 1997. "Adopting residual income-based compensation plans: Do you get what you pay for?," Journal of Accounting and Economics, Elsevier, vol. 24(3), pages 275-300, December.
  5. Jean Ponssard & Olivier Saulpic, 2005. "Economic Modeling Triggers More Efficient Planning: An Experimental Justification," Theory and Decision, Springer, vol. 58(3), pages 239-282, 05.
  6. Stephen Riceman & Steven Cahan & Mohan Lal, 2002. "Do managers perform better under EVA bonus schemes?," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 537-572.
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