Une recherche exploratoire sur les dysfonctionnements des processus de contrôle de gestion dans trois groupes français

This article investigates the way management control mechanisms allow a General Management to supervise the performances of responsibility centres at a distance. Are those management control systems always those wanted by managers ? Can a distinction be made between the deliberate and emerging control mechanisms ? On the basis of three French company cases, it is pointed out that the management control processes and systems are neither totally deliberate nor emerging. Controlling performances in a company would involve, if not finding solutions to, at least setting up mechanisms for responding to, risks (which may be inevitable) of dysfunctions in «classic» management control systems and processes, these mechanisms being a function of the budget available.