Characteristics of horizontal interactive control: The case of storage activities of a third-party logistics

Les caractéristiques du contrôle interactif horizontal: le cas des activités d’entreposage d’un prestataire de services logistiques

Elvia Lepori () and Marc Bollecker ()
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Elvia Lepori: Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar
Marc Bollecker: Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar, CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]

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Abstract: Simons's researches offer an original framework for relations between control and strategy. This framework has attracted criticism and further work. By adopting an approach focused on middle managers, this research aims to characterize the horizontal interactive control insufficiently specified in previous research. After an literature analysis, which allowed the development of an analysis grid, the article presents the results of a research-intervention carried out with a third-party logistics having adopted a new tool for measuring performance. The study of this tool's use by managers and engineers, as well as pre-existing control tools, allow us to identify horizontal interactive control characteristics of warehousing activities and differences between the third-party logistics platforms.

Keywords: Interactive control; Third-party logistics; Levers of control; Contrôle interactif; Prestataires de services logistiques; Leviers de contrôle (search for similar items in EconPapers)
Date: 2019
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2019, 4 (1), pp.33-63. ⟨10.3917/accra.004.0033⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02065157

DOI: 10.3917/accra.004.0033

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