Berland, Nicolas; Ponssard, Jean-Pierre; Saulpic, Olivier - Université Paris-Dauphine (Paris IX) - 2006
Three dimensions characterize a management control system: the nature of the involvement of operational managers, the … an interesting framework to discuss the recurrent attempts to renovate management control that followed the severe … representative of interactive control while value based management systems such as EVA are representative of diagnostic control. The …