Les leviers de contrôle de SIMONS: vers une compréhension des freins à l'équilibrage diagnostic / interactif

Elvia Lepori () and Marc Bollecker ()
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Elvia Lepori: Humanis - Hommes et management en société / Humans and management in society - UNISTRA - Université de Strasbourg - EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School
Marc Bollecker: Humanis - Hommes et management en société / Humans and management in society - UNISTRA - Université de Strasbourg - EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School

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Abstract: Simons's researches in the mid-1990s offer an original framework for relations between control and strategy. The imprecision of the model, its vertical orientation focusing on top management were criticized and completed by additional researches. Adopting a transversal and vertical approach focused on middle managers, this research aims to analyze the development of diagnostics systems towards interactivity and brakes to such developments. The article analyzes the results of an intervention research conducted in a third-party logistics which has adopted a new measurement performance system, including its impact on diagnostic control systems used by middle managers.

Keywords: Levers of control; intervention-research; third-party logistics; Leviers de contrôle; recherche-intervention; prestataires de services logistiques (search for similar items in EconPapers)
Date: 2015-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01188774v1
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Citations: View citations in EconPapers (1)

Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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