De nouveaux outils de pilotage dans un package existant : une nécessaire et difficile synchronisation

Many articles explore the concept of management control system (MCS) as a package, but there has been very little explicit theoretical and empirical research on the addition of new elements to a package of controls. This article analyzes the interactions between an existing MCS package and new techniques added. Using an action research approach, I study an organization putting a new strategy into practice via techniques inspired by Throughput Accounting. This research shows that synchronization between techniques, strategy and actors is necessary for successful integration resulting in a consistent system. Moreover, it highlights that this synchronization requires deconstruction of myths and empowerment of actors, by giving meaning to metrics and methods.