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Recurrent Attempts to Renovate Management ControlRevisited through a Simons' Perspective


  • Nicolas Berland

    (IAE Poitiers - Institut d'Administration des Entreprises - Poitiers - Université de Poitiers)

  • Jean-Pierre Ponssard

    (CECO - Laboratoire d'économétrie de l'École polytechnique - Polytechnique - X - CNRS - Centre National de la Recherche Scientifique)

  • Olivier Saulpic



Three dimensions characterize a management control system: the nature of the involvement of operational managers, the degree of customization of the underlying tools and the relationship with the compensation policy. This characterization further formalizes the distinction between diagnostic and interactive control systems introduced by Simons (1995). It provides an interesting framework to discuss the recurrent attempts to renovate management control that followed the severe criticism of Johnson and Kaplan (1987). In this framework, information systems based on a strategic vision of the activity are representative of interactive control while value based management systems such as EVA are representative of diagnostic control. The strengths and weaknesses of each approach are discussed using the proposed taxonomy as a theoretical grid.

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  • Nicolas Berland & Jean-Pierre Ponssard & Olivier Saulpic, 2006. "Recurrent Attempts to Renovate Management ControlRevisited through a Simons' Perspective," Working Papers hal-00243033, HAL.
  • Handle: RePEc:hal:wpaper:hal-00243033
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    References listed on IDEAS

    1. Jean Ponssard & Olivier Saulpic, 2005. "Economic Modeling Triggers More Efficient Planning: An Experimental Justification," Theory and Decision, Springer, vol. 58(3), pages 239-282, May.
    2. Nicolas Mottis, 1999. "Des modèles types contextualisés pour une approche intégrée de la firme. Le cas de l'informatique bancaire," Revue Économique, Programme National Persée, vol. 50(1), pages 127-150.
    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 225-264, April.
    4. Jean-Pierre Ponssard & Nicolas Mottis, 2001. "Value Based Management and the corporate profit center," Post-Print hal-00365724, HAL.
    5. François Larmande & Jean-Pierre Ponssard, 2004. "EVA and the Controllability-congruence Trade-off: An Empirical Investigation," CESifo Working Paper Series 1257, CESifo Group Munich.
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