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

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.
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Submitted on : Monday, August 31, 2015 - 3:00:23 PM
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Elvia Lepori, Marc Bollecker. Les leviers de contrôle de SIMONS : vers une compréhension des freins à l'équilibrage diagnostic / interactif. Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom. ⟨hal-01188774⟩

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