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Recurrent Attempts to Renovate Management Control Revisited through a Simons' Perspective

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Listed:
  • Nicolas Berland

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

  • Jean-Pierre Ponssard

    (X - École polytechnique - IP Paris - Institut Polytechnique de Paris)

  • Olivier Saulpic

    (ESCP-EAP)

Abstract

Three dimensions characterize a management control system: the nature of the involvement of operational managers, the degree of customization of the underlying tools and the relationship with the compensation policy. This characterization further formalizes the distinction between diagnostic and interactive control systems introduced by Simons (1995). It provides an interesting framework to discuss the recurrent attempts to renovate management control that followed the severe criticism of Johnson and Kaplan (1987). In this framework, information systems based on a strategic vision of the activity are representative of interactive control while value based management systems such as EVA are representative of diagnostic control. The strengths and weaknesses of each approach are discussed using the proposed taxonomy as a theoretical grid.

Suggested Citation

  • Nicolas Berland & Jean-Pierre Ponssard & Olivier Saulpic, 2017. "Recurrent Attempts to Renovate Management Control Revisited through a Simons' Perspective," Working Papers hal-01667056, HAL.
    • Handle: RePEc:hal:wpaper:hal-01667056
    Note: View the original document on HAL open archive server: https://hal.science/hal-01667056
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    References listed on IDEAS

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