Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle

This thesis analyses the relationship between strategy and management control systems. Its aim is to refine Simons’ four levers of control framework in studying the interactions between top and middle managers around management control tools in order to form and implement the strategy of the organization. Using the actor-network theory (ANT) in a case study, this thesis reveals a double process of translation. On the one hand, top managers design management control systems in order to interest their subordinates to the global intended strategy. On the other hand, middle managers use the same control systems to translate their own local strategic intentions. This double translation process is made possible by two different uses of the interactive lever of control, based on face to face discussions. The first one is non invasive, inspirational and allows strategy emergence, the second one is invasive and allows top managers to implement the intended strategy in involving themselves in the decisions of their subordinates. The evidence of two different uses open ways of research on the relationship between management control systems and strategy or management control and innovation