La fonction contrôle de gestion: proposition d'une typologie

Caroline Lambert and Samuel Sponem

ACCRA, 2009, vol. 15, issue 2, 113-144

Abstract: The aim of this article is to understand the position and role of the management control function in the organization to propose a typology of management control function. This typology is drawn out of twelve case studies and 73 interviews. Four ideal-types are brought to light: The discrete, foolproof, partner and omnipotent management control functions. This article shows that the management control function can fulfill diverse roles: providing discrete surveillance, providing internal and external legitimization for decisions, and shaping managers, aiding local decision-making and centralising power. The results invite to discuss the business partner role. It appears that, most of the times, it remains a myth and a pseudo panacea from which we omit the negative side effects.

Keywords: management controller; typology; business partner (search for similar items in EconPapers)
Date: 2009
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