Les apports de la « psychologie du contrôle » à la recherche en contrôle de gestion

Annick Ancelin-Bourguignon and Françoise Giraud

ACCRA, 2019, vol. 25, issue 3, 9-39

Abstract: This article reviews social psychology concepts which can explain managers? perceptions of control in management control processes (objective setting and performance evaluation), and (scarce) management control research having used them so far. It shows how these concepts contribute to enriching the conceptual framework of management control and opening up many new avenues for management control research.

Keywords: management control; controllability; control-related social psychology theories; attribution; loc; norm of internality (search for similar items in EconPapers)
Date: 2019
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