La finalité de cette recherche est de montrer comment les acteurs des unités organisationnelles, contrôleurs de gestion et opérationnels, influencent la mise en œuvre locale d'un système contrôle de gestion central élaboré au siège d'une organisation. Initiée à partir de la...

Many French organisations have recently chosen to decentralise their management control systems, extending them into the middle-management level. This “irrigation” of management structure by management control systems called for a study of the articulation between central management control...

Many French organisations have recently chosen to decentralise their management control systems, extending them into the middle‐management level. This “irrigation” of management structure by management control systems called for a study of the articulation between central management...