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 …

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