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Les typologies des modes de contrôle et leurs facteurs de contingence : un essai d'organisation de la littérature

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  • Ève Chiapello

Abstract

Many different and divergent typologies setting out possible types of control in organisations have been developed in the history of organisational theory. This article advances an analytical model for reconciling the different approaches, it then presents some of the contingency factors useful for illuminating why a certain mode of control is more likely than another for a given activity

Suggested Citation

  • Ève Chiapello, 1996. "Les typologies des modes de contrôle et leurs facteurs de contingence : un essai d'organisation de la littérature," ACCRA, Association francophone de comptabilité, vol. 2(2), pages 51-74.
    • Handle: RePEc:cai:accafc:cca_022_0051
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    Cited by:

    1. Adrien Bernard Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: Cultural contingencies and endogeneity [Les déterminants de la complexité des systèmes d'information comptables," Post-Print hal-03822778, HAL.
    2. Francesca Francioli & Alberto Quagli, 2021. "Management accounting change and the rise of Vespa (1884-1965)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 313-338.
    3. Angèle Renaud & Nicolas Berland, 2020. "The Influence of Strategic and Organizational Factors as Concern the Relationship between Environmental Management Control and Organizational Learning: The Case of one Eco Missionary SME [La influe," Post-Print hal-02276360, HAL.
    4. Ingrid Fasshauer, 2019. "La Construction De La Personne Agee Dependante En Ehpad," Post-Print hal-03254511, HAL.

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