Une interrogation des configurations des leviers de contrôle de Simons dans l'ETI

Cindy Zawadzki and Thierry Nobre ()
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Cindy Zawadzki: Grefige-Ceremo - Institut d'Administration des Entreprises (IAE) - Metz
Thierry Nobre: 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: The Simons's model is well known in litterature in management control. Although some authors require the enhancement for the balanced of the levers of controls. The aim of this article is to analyze The aim of this article is to analyze empirically from a qualitative approach the levers actually activated and their interactions in particular in intermediate-sized enterprise (ETI). We are able, in these companies, thanks to their development, to study the dynamic activation of the levers. The article discusses the activation process of the levers, reveals different configurations of levers, identifies the balanced between the levers and questions the evolution of the model.

Keywords: intermediate-sized enterprises; Simons; levers of control; ETI; leviers de contrôle (search for similar items in EconPapers)
Date: 2017-05-30
Note: View the original document on HAL open archive server: https://hal.science/hal-01907561
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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