L'USAGE DES OUTILS DE CONTROLE A L'AUNE DE L'ANT

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 spite of being widely used in the management control literature of the last 15 years, the Levers of Control Model (Simons 1995) is misspecified, most of the critics being made on its main contribution, the interactive control system (Bisbe and al. 2007). Through a deep analysis of the interactions related to management control use in a multinational company facing strategic change and through the theoretical framework of ANT, this research highlights two different uses of interactive lever of control. It allows to explain how management control systems are able to deal with antagonist tensions and evidences the indissociable character of technical and social aspects of control systems.

Keywords: Interactive control system; diagnostic control system; Système de contrôle interactif; système de contrôle diagnostique; ANT (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00691148v1
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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