fortes incertitudes environnementales stratégiques. (VA)With the conceptual framework of control levers of Simons (1995 …), this article shows how to coordinate diagnostic and interactive uses of the same “management control system” (in this case … literature, we propose an articulation “in parallel” of levers of control as alternative to sliding levers of control. These …

Purpose – This aim of this study is to explore the relationship between management control systems (MCSs) and the …, control is predominantly exercised through informal means, rather than by formally designed systems. Originality/value – With … strategy and control being central concerns for most NFPs, this sector provides a unique vehicle for exploring the “robustness …