Modélisation de l’apport des systèmes de contrôle de gestion à la performance : une approche quantitative

Abstract

Our objectives through this research are multiple: it is a question in a first point of analyzing the evolution of the concept of the systems of management control in the scientific literature. Beyond the analysis of the concept, the second objective of the work, consists in suggesting and confirming a general model of the performance, which integrates not only the traditional model of management control, but also an interactive model. These two types of control will have certainly an impact on the performance of companies, but a differentiated contribution