Logiques d'entreprise et design du contrôle de gestion:une comparaison entre le commerce de détail intégré et la banque commerciale

Dominique Bessire ()
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Dominique Bessire: Université de Paris 1 Panthéon Sorbonne

Revue Finance Contrôle Stratégie, 1998, vol. 1, issue 4, pages 5-37

Abstract: The structuro-functionalist paradigm is still dominant in theories and practices of management control. The comparative analysis of management control systems in commercial banks and in retail industry gives a concrete example of its limits and offers new research perspectives which are embedded in a "constructivist" approach.

Keywords: management control; banks; retail industry; "constructivism". (search for similar items in EconPapers)
Date: 1998

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Persistent link: http://EconPapers.repec.org/RePEc:dij:revfcs:v:1:y:1998:i:q4:p:5-37

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