Godener, Armelle <br/><br/>
For a Better Participation of Managers in Management Control 

 -  2005.<br/>							 
<br/><br/> 99 
<br/><br/> Through a survey, the authors show that the opinions of managers on management control (i.e., their attitude) influence their degree of participation in the management control process by enhancing the transmission of information or the use of management control output. They also show that this attitude is significantly more favorable when controllers use specific techniques of interpersonal oral communication.