Proximities, a framework for analysis of the relationships between management control systems (MCS) and their environment

Les proximités, un cadre d’analyse des relations entre les systèmes de contrôle de gestion (MCS) et leur environnement

Cyril Verdier (), Laurent Mériade () and Damien Talbot
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Cyril Verdier: CleRMa - Clermont Recherche Management - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand - UCA - Université Clermont Auvergne, UCA - Université Clermont Auvergne, IAE - UCA - Institut d'Administration des Entreprises - Clermont-Auvergne - UCA - Université Clermont Auvergne
Laurent Mériade: CleRMa - Clermont Recherche Management - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand - UCA - Université Clermont Auvergne, UCA - Université Clermont Auvergne, IAE - UCA - Institut d'Administration des Entreprises - Clermont-Auvergne - UCA - Université Clermont Auvergne, S&T - chaire Santé et Territoires

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Abstract: In terms of a package, few research studies study MCS in their environment. Our paper takes up this space for open dialogue between contextual variables and MCS by mobilizing the theoretical framework of the School of Proximity. We show the relevance of reading the traditional contingencies of MCS by the proximity of the actors, as individuals or organizations, in a space of control that is at once geographic, organizational, institutional, social and cognitive. This reading is illustrated by a case study carried out at a French university. The content analysis of interviews shows non-geographic proximity dimensions activated to compensate for the difficulties of control at geographic distance. Finally, this research work defines the MCS package as socio-instrumental control processes, singularized and coordinated by geographic, organizational, institutional, social and cognitive relationships articulated with their environment, ensuring the effective achievement of the objectives of the organization.

Keywords: Management control systems (MCS); Packages; Proximities; Contingencies; Systèmes de contrôle de gestion (MCS); Proximités; Contingences (search for similar items in EconPapers)
Date: 2020-03-09
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Published in 6ème Workshop Contrôle de Gestion & Management Public : Les organisations publiques face à leur responsabilité sociétale : quels modes de contrôle ?, CREGO, Mar 2020, Dijon, France

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