Is an implementation of a management control system in a public company a lever of change ? A case study was carried out with the French National Railway Company between 1996 and 1998. The management control adapts to the strategic and structural change. The objectives are to decentralize the...

This paper describes an exploratory field study which was carried out at the SNCF. In a network company like SNCF it is more difficult to adopt the assumptions on which traditional management control is based. Now this company is entering into a new process of change of its control system. Is a...

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 distinction be made between the deliberate and emerging...

This paper describes an exploratory field study which was carried out at the SNCF. In a network company like SNCF it is more difficult to adopt the assumptions on which traditional management control is based. Now this company is entering into a new process of change of its control system. Is a...

Le contrôle de gestion peut-il être un levier de la mutation des entreprises publiques françaises ? Une étude de cas a été réalisée à la Société Nationale des Chemins de fer Français (SNCF) entre 1996 et 1998. Le contrôle de gestion s'adapte à la mutation stratégique et...