MANAGEMENT CONTROL SYSTEMS AND PERFORMANCE: ESSAY OF MODELLING

Abstract

Our objectives through this research are multiple. The first objective is to analyze the evolution of management control concept in the scientific literature. The second objective of this work is to propose a general model of performance, which incorporates not only the traditional model of management control but also an interactive module that aims to shed light on the proper role of management control in the emergence of strategy; thus leading to a superior performance.