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Adding new elements to an MCS package: the necessity and difficulty of synchronization

Abstract : Many articles explore the concept of management control system (MCS) as a package, but there has been very little explicit theoretical and empirical research on the addition of new elements to a package of controls. This article analyzes the interactions between an existing MCS package and new techniques added. Using an action research approach, I study an organization putting a new strategy into practice via techniques inspired by Throughput Accounting. This research shows that synchronization between techniques, strategy and actors is necessary for successful integration resulting in a consistent system. Moreover, it highlights that this synchronization requires deconstruction of myths and empowerment of actors, by giving meaning to metrics and methods.
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https://halshs.archives-ouvertes.fr/halshs-02930042
Contributor : Caroline Tahar <>
Submitted on : Friday, September 4, 2020 - 10:05:39 AM
Last modification on : Tuesday, March 16, 2021 - 11:21:46 AM

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Caroline Tahar. Adding new elements to an MCS package: the necessity and difficulty of synchronization. Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2020, 26 (3), pp.7-34. ⟨10.3917/cca.263.0007⟩. ⟨halshs-02930042⟩

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