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Les systèmes de pilotage : une relecture théorique inspirée des travaux de Simons

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  • Jean-Pierre Ponssard

    (CECO - Laboratoire d'économétrie de l'École polytechnique - X - École polytechnique - IP Paris - Institut Polytechnique de Paris - CNRS - Centre National de la Recherche Scientifique)

  • Olivier Saulpic

    (ESCP-EAP)

Abstract

A three dimensional grid (customization of the performance measures, involvement of managers, link between measures and compensation) is used to characterize the recurrent attempts to renovate management control. Systems based on a strategic vision of the activity are representative of interactive control while value based management systems are representative of diagnostic control. Limits of both systems are revisited. It is argued that a complementary approach may be necessary to overcome these limits.

Suggested Citation

  • Jean-Pierre Ponssard & Olivier Saulpic, 2007. "Les systèmes de pilotage : une relecture théorique inspirée des travaux de Simons," Working Papers hal-00243067, HAL.
    • Handle: RePEc:hal:wpaper:hal-00243067
    Note: View the original document on HAL open archive server: https://hal.science/hal-00243067
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    References listed on IDEAS

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