000			01460cam a2200205 4500500
005			20250119102714.0
041			_afre
042			_adc
100	1	0	_aLambert, Caroline _eauthor
700	1	0	_a Sponem, Samuel _eauthor
245	0	0	_aThe Management Control Function: A Proposed Typology
260			_c2009.
500			_a16
520			_aThe aim of this paper is to understand the position and role of the management control function in the organization in order to propose a typology of management control functions. This typology is drawn from 12 case studies and 73 interviews. Four ideal-types are highlighted: The discrete, safeguard, partner, and omnipotent management control functions. This paper shows that the management control function can fulfill diverse roles: providing discrete supervision, providing internal and external legitimization for decisions and training of managers, aiding local decision making, and centralizing power. The results show that the experience of controllers is usually very different from the business partner model which remains a myth and a pseudo-panacea whose negative side effects we often omit.
690			_abusiness partner
690			_atypology
690			_amanagement controller
786	0		_nAccounting Auditing Control | Volume 15 | 2 | 2009-12-01 | p. 113-144 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2009-2-page-113?lang=en&redirect-ssocas=7080
999			_c410535 _d410535