For the Academics there is a difference between the teaching of management control and the practice of controllers. Why … this distinction ? This paper shows that management control is a management performance process. The management control … process is build for the managers. Controllers are essentially in charge of financial dimensions. But performance is not only …

performances of responsibility centres at a distance. Are those management control systems always those wanted by managers ? Can a …This article investigates the way management control mechanisms allow a General Management to supervise the … pointed out that the management control processes and systems are neither totally deliberate nor emerging. Controlling …