Les outils de pilotage de la performance des entreprises SaaS: un package de contrôle ouvert

Caroline Tahar ()
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Caroline Tahar: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: Servitization of the economy is generating new business models in many sectors. Based on two case studies, this article examines performance management in SaaS (Software as a Service) companies. It analyzes the tools used and how they have been implemented. This research shows that SaaS companies use an open package, a management control package that is open in terms of its scope and creation process. Created through exchanges between the company and external players, this package goes beyond the traditional boundaries of management control: those of costs and organization.

Keywords: Revenues; Servitization; Software as a Service (SaaS); MCS Package; Business model; Boundaries; Contrôle de gestion; Frontières; Recettes; Servicisation (search for similar items in EconPapers)
Date: 2025
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Published in Recherches en sciences de gestion, 2025, 169

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05469314

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