L'influence des systèmes relationnels d'acteurs sur les pratiques de contrôle de gestion

Fabienne Oriot

ACCRA, 2004, vol. 10, issue 3, 237-255

Abstract: The finality of this research is to understand how local actors (controllers and operational managers) exert influence on the implementation of a management control system which they receive from head office. Starting from the standpoint of subjectivist contingency, this research is based on a comparative analysis of eight case studies conducted at the regional level of a large French bank?s distribution network.

Keywords: management control practices; subjectivist contingency; relational systems between actors; contradictory injunctions; professional cultures (search for similar items in EconPapers)
Date: 2004
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