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In the framework of a decentralized management control, we study the evolution of the role of the management controller and his/her interpersonal relations with the operational managers. The results arise from intervention- researches carned out in three companies and highlight three new missions of the management controller: (1) advise with a role of assistant and interface between the various actors categories ; (2) mediating, as in the management control literature because he or she supplies figures, information and studies to justify the choices of the top executive management ; he or she helps also to question the reasoning, the certainties and the postulates of the decision-maker ; (3) moderator with the top executive and operational managers, because he or she allows to improve the quality of the internal relations, the cooperation operational-functional and the use of management control tools.