This article presents a model about the design of strategic management control systems in corporations. To conceive this model, the research fields of management control, strategy and management of corporations have been confronted to an empirical research realized in partnership with a European...

The rise of modern corporations has been accompanied by an expansion of salaried executives who have replaced owner-managers. With this expansion, the new class of managers/executives came to regard themselves as stewards of large and complex corporations, and not principally or exclusively as...