Proximities, a framework for analysis of the relationships between management control systems (MCS) and their environment[Les proximités, un cadre d’analyse des relations entre les systèmes de contrôle de gestion (MCS) et leur environnement]

In terms of a package, few research studies study MCS in their environment. Our paper takes up this space for open dialogue between contextual variables and MCS by mobilizing the theoretical framework of the School of Proximity. We show the relevance of reading the traditional contingencies of MCS by the proximity of the actors, as individuals or organizations, in a space of control that is at once geographic, organizational, institutional, social and cognitive. This reading is illustrated by a case study carried out at a French university. The content analysis of interviews shows non-geographic proximity dimensions activated to compensate for the difficulties of control at geographic distance. Finally, this research work defines the MCS package as socio-instrumental control processes, singularized and coordinated by geographic, organizational, institutional, social and cognitive relationships articulated with their environment, ensuring the effective achievement of the objectives of the organization.