Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie

Ingrid Fasshauer ()
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Ingrid Fasshauer: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: In the main stream literature, management control systems are often considered to be used to implement new strategies. Nevertheless more and more scholars tend to point out that MCS are also able to allow the emergence of new strategies. Our case study shows that middle managers have the possibility to use management control systems to promote some of their interests even if they are in contradiction with the strategy promoted by the top managers. They are then able to modify this strategy.

Keywords: management control; middle managers; strategy; interactive systems; actor-network theory; Contrôle de gestion; cadres intermédiaires; stratégie; système interactif; théorie de l'acteur-réseau (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650427v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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