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 …

Alors que la littérature, chinoise comme occidentale, continue de décrire le management chinois selon des pratiques …. Cette communication rappelle les éléments fondamentaux du management chinois décrits par la littérature et interroge la … chinois en Chine. Nous rappelons dans une première partie quatre éléments principaux d’un management dit « chinois …

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 …