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 …

,500 company managers questioned over a five-year period between 2001 and 2005. The results indicate that substitution of face …

management va-t-il se saisir de celles-ci ? Allons-nous vers des organisations et des managers plus soucieux de la santé au …