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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'econometrie de l'école polytechnique - CNRS - Polytechnique - X)

  • 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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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. 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.
  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. 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.
  4. 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.
  5. 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.
  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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