Les systèmes de pilotage: une relecture théorique inspirée des travaux de Simons

Jean-Pierre Ponssard and Olivier Saulpic
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Olivier Saulpic: ESCP-EAP

Working Papers from HAL

Abstract: A three dimensional grid (customization of the performance measures, involvement of managers, link between measures and compensation) is used to characterize the recurrent attempts to renovate management control. Systems based on a strategic vision of the activity are representative of interactive control while value based management systems are representative of diagnostic control. Limits of both systems are revisited. It is argued that a complementary approach may be necessary to overcome these limits.

Date: 2007
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