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Few studies tackle the subject of industrial espionage in companies. Indeed, there is no specific conceptual and theoretical framework for industrial espionage in order to identify the phenomenon globally. In the literature review, the understanding of the process of industrial espionage control by the management control function is not specified. Thus, we propose a model for understanding the process of industrial espionage control through the management control function in organizations. We will explain how environmental accounting, hidden costs, hidden performance, and environmental management control can be the benchmark of a research framework.