IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00650427.html
   My bibliography  Save this paper

Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie

Author

Listed:
  • Ingrid Fasshauer

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

In the main stream literature, management control systems are often considered to be used to implement new strategies. Nevertheless more and more scholars tend to point out that MCS are also able to allow the emergence of new strategies. Our case study shows that middle managers have the possibility to use management control systems to promote some of their interests even if they are in contradiction with the strategy promoted by the top managers. They are then able to modify this strategy.

Suggested Citation

  • Ingrid Fasshauer, 2011. "Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie," Post-Print hal-00650427, HAL.
  • Handle: RePEc:hal:journl:hal-00650427
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650427
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00650427/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    2. Alvesson, Mats & Karreman, Dan, 2004. "Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 423-444.
    3. Thomas Ahrens & Christopher S. Chapman, 2004. "Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 271-301, June.
    4. repec:dau:papers:123456789/4991 is not listed on IDEAS
    5. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    6. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    7. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
    8. Gray, Barbara, 1990. "The enactment of management control systems: A critique of Simons," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 145-148.
    9. Ève Chiapello, 1996. "Les typologies des modes de contrôle et leurs facteurs de contingence : un essai d'organisation de la littérature," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 2(2), pages 51-74.
    10. Dent, Jeremy F., 1990. "Strategy, organization and control: Some possibilities for accounting research," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 3-25.
    11. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    12. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
    13. Flamholtz, Eric G., 1983. "Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 153-169, May.
    14. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    15. Chenhall, Robert H., 2005. "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 395-422, July.
    16. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    2. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    3. Claire Dambrin & Hélène Löning, 2008. "R.Simons, un piagétien qui s'ignore ? Systèmes de contrôle interactifs et processus de formation de l'intelligence et d'accès à la connaissance," Post-Print halshs-00522503, HAL.
    4. Norio Sawabe, 2015. "Value-driven responsibility accounting - dynamic tensions generated by competing values embedded in the management control system," Discussion papers e-14-020, Graduate School of Economics Project Center, Kyoto University.
    5. Ellen Haustein & Robert Luther & Peter Schuster, 2014. "Management control systems in innovation companies: a literature based framework," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(4), pages 343-382, February.
    6. Ana Filipa Roque, 2018. "Control Systems and Strategy: A Literature Review," GATR Journals jmmr201, Global Academy of Training and Research (GATR) Enterprise.
    7. Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.
    8. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    9. Dambrin, Claire & Löning, Hélène, 2008. "Uncovering Simons’ structuralism with cognitive theories: Interactive control systems and processes of learning," HEC Research Papers Series 896, HEC Paris.
    10. Acquaah, Moses, 2013. "Management control systems, business strategy and performance: A comparative analysis of family and non-family businesses in a transition economy in sub-Saharan Africa," Journal of Family Business Strategy, Elsevier, vol. 4(2), pages 131-146.
    11. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    12. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    13. Bedford, David S. & Malmi, Teemu & Sandelin, Mikko, 2016. "Management control effectiveness and strategy: An empirical analysis of packages and systems," Accounting, Organizations and Society, Elsevier, vol. 51(C), pages 12-28.
    14. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    15. Stefan Hofmann & Andreas Wald & Ronald Gleich, 2012. "Determinants and effects of the diagnostic and interactive use of control systems: an empirical analysis on the use of budgets," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(3), pages 153-182, December.
    16. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    17. Chaturika Seneviratne & Zahirul Hoque, 2024. "The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1011-1036, March.
    18. Ewelina Zarzycka & Justyna Dobroszek & Lauri Lepistö & Sinikka Moilanen, 2019. "Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 251-286, October.
    19. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    20. Christophe Herriau & Lionel Touchais, 2012. "Changement et système de contrôle : une perspective dynamique," Post-Print hal-03135230, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00650427. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.