The management control systems (MCS) concept has evolved significantly the past decades with extensive studies that explore not only the concept itself but as well its relation to diverse variables such as performance, innovativeness and organisational learning. Nonetheless, inaccuracy is still present according to some researchers. (Tessier & Otley, 2012; Ferreira & Otley, 2009) By means of a systematic review (Tranfield et al., 2003), an interpretive analysis that embodies academic literatures in the area is presented. As a result, this thesis provides a synthesis delineation of the interactive management control systems’ concept. For the purpose of the study, a systematic selection of published and non-published academic literatures was conducted. (Saunders et al.,2009). Simons (Levers of control. Boston, Mass.: Harvard Business School Press,1995) was used as a starting point in order to generate criteria for the subsequent identification of relevant sources and get a grounding understanding of the topic before taking the challenge in form of a literature review in order to establish a distinction of the concept. This paper differs from prior studies in the field because of its attempt to clarify the concept of interactive control systems in a systematic manner which will allow the reader to have a see-through approach on all the procedures undertaken for the study. 111 articles were retrieved and following screening and abstract analysis 17 studies (including Simons, 1995 and Bisbe et al., 2005) were selected for the discussion of this qualitative literature review. In contrast to the existing literatures in the MCS field, I conceptualise the findings in 2 categories order to distinct the concepts of interactive MCS from interactive use of MCS. The main contribution of the study is the finding that there is a difference between interactive control systems and interactive use of control systems. Interactive MCS as such has a functionalist view and are designed to deliver interactiveness regardless of the context or the actors. And interactive use of control systems concerns the enactment of any control systems in an interactive manner. Therefore, the context (innovative environment) and the actor are taken into account in order for the systems to deliver positive effects. In addition, Evidences show that the interactive MCS as such are progressive instruments and characterised by effective and regular discussion among the users. Which lead to positive effects on strategy, workplace and innovation. Interactive use of MCS on the other hand are desirable in a context of R&D where the actor have required knowledge to facility the enactment. Additionally, MCS field interpret the concept of ICS more as interactive use of MCS than as such as interactive control system. When it comes to the connection to innovation, findings are contradictory as there are both positive and negative effects on business variables such innovation.

Cette thèse étudie les relations entre contrôle et stratégie. Elle vise à enrichir le cadre théorique des quatre leviers du contrôle de Simons (1995) en s’intéressant aux interactions entre les acteurs de l’organisation, autour des dispositifs de contrôle, pour élaborer et mettre en œuvre la stratégie. Mobilisant le cadre théorique de la sociologie de l’acteur-réseau (ANT), ce travail, basé sur une étude de cas, met en évidence un double processus de traduction de la stratégie. D’une part, les dirigeants conçoivent les systèmes de contrôle pour intéresser les cadres intermédiaires à la stratégie globale, d’autre part les cadres intermédiaires utilisent ces mêmes systèmes pour intéresser la direction à leurs propres propositions de stratégie locale. Dans ce double processus de traduction, le levier interactif de contrôle, basé sur des interactions en face-à-face, joue un rôle central. La recherche permet d’identifier deux usages différents du levier interactif : un usage ouvert, permettant l’émergence de stratégie et un usage plus fermé permettant la mise en œuvre de stratégies délibérées. Cette mise en évidence de deux usages différents du levier interactif permet d’expliquer les contradictions apparentes des recherches mobilisant le cadre théorique de Simons et ouvre la voie à de futures recherches sur les liens entre contrôle et innovation / 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

Cette thèse étudie la façon dont les gestionnaires utilisent les systèmes de contrôle de gestion comme des leviers de changement stratégique. Cette question est intéressante tant du point de vue théorique et une pratique. L'enquête se concentre sur le cas d'opérations de services industriels. Les spécificités de ce secteur - les flux immatériels, les compétences hétérogènes implication du client, - prendre son environnement particulièrement instable. Pendant ce temps, les forces de technologie de l'information époque les entreprises de services sans cesse procéder à des changements stratégiques à créer un avantage concurrentiel durable. Simons (1995, 2000) d 'un levier de contrôle de cadre est utilisé comme point de départ. Ce cadre propose deux repères extrêmes de classer les systèmes de contrôle de gestion: par rapport aux systèmes interactifs de diagnostic en fonction du degré d'implication du top management. Cette thèse développe deux idées nouvelles: premièrement, que le cadre de l'analyse pourrait être étendue à quatre dimensions: l'outil de gestion, la structure organisationnelle, l'utilisation du système de contrôle, et le système d'indemnisation, d'autre part, il explore la manière dont les quatre dimensions interagissent dans la pratique. La dimension outil provient de la littérature managériale sur les systèmes de contrôle. Il souligne l'importance de la coordination horizontale des flux de matières provenant de fournisseurs aux clients. La dimension organisationnelle est de la littérature sur la gestion de projet, ce qui élargit la coordination de cette question à de nouveaux produits et de nouveaux services. La dimension de compensation a déjà été mis en place par Simons, bien que cette dimension a rarement été exploré dans la pratique. Deux études de cas sont utilisées pour explorer la pertinence de cette grille. L'analyse porte sur plusieurs années où les changements stratégiques survenus, d'expliciter la manière dont ces changements ont été traduits dans les quatre dimensions de notre grille. Il semble que certaines configurations long de ces quatre dimensions sont plus efficaces que d'autres. Une configuration plus efficace à la fois présente des éléments interactifs et de diagnostic. Cette approche équilibrée, qui nous caractérisent des sociétés de services industriels, est présentée comme une idée intéressante à explorer dans de futures recherches. Conséquences en termes du rôle du contrôleur sont également discutées ..

The objective of this study is to examine the relation between management control system (MCS) and management information system (MIS) in securities investment trust companies in Taiwan. The outcomes of this study could provide managers a reference base for the design and operation of MCS and MIS. This study classifies the MCSs of four firms into different positions according to the level of interactive control, and comparing with the level of four MIS characteristics. This study supposes that the level of four MIS characteristics would increase with the level of interactive control. The results of this study are as following: (1) The level of scope and integration of information would increase with the level of interactive control. (2) There is no strong correlation between the level of timeliness and aggregation of information and the level of interactive control. (3) The characteristics of securities investment trust industry have an indirect impact on MIS within the industry which causes the four firms in this study all have a good performance on information timeliness of MIS. (4) Interactive control systems and diagnostic control systems can exist in a same organization simultaneously.

Abstract Drucker (1954) in the book "The Practice of Management¡¨ mentioned each enterprise the manager gives the corporate life and energy and the resources is in the hands of "people". A good manager have large-minded¡Bthe integrated ability and remove the personal preferences in order to have everyone is competent at his job and achieve the best configuration at the human resources allocation, so this study is to understand the behavior of the leadership of the branch manager for the bank is assets or liabilities. This study is focus on the manager's diagnostic control system and interactive control systems under the management control systems and the leadership qualities of transformational leadership and transactional leadership has a positive correlation with business performance. The study method is by T Bank's questionnaire then collection data, collation and analysis. From this study find out the good operator must be sustained and indeed encouragement to employees, to be optimistic for the future and positive thinking when encounter something, the branch's performance appraisal should bulletins regularly to keep their employees informed manager treat everyone as fair without black box, year-end performance appraisal and promotion is fair, to encourage their employees to think about how to solve problems, and to train them the ability to solve problems independently. Resourcefulness in the service attitude depend on the different customer's requirements, for customer must has empathy instead of static regularization service will make customers feel hypocritical can not impress the customer.

This research aims to discuss the influences of strategy choices on the management control systems. There is no absolute definition, range and classification of management control system which mainly includes management accounting and other controls. Moreover, management strategy is produced by the business after a series of evaluation and analysis of the internal and external environment. It is the business choice while proceeding resource operation and distribution and also the guidelines of business management activities. Management strategy makes the business achieve the goals, create competitive advantages and get more markets and chances in the intensely competitive environment. This research is explorative and uses business strategy as the variable and chooses the synthetic resin industry as the interview object. With Porter¡¦s general business strategy as the strategy classification standard, we differentiate the interviewed businesses into variation strategy and low-cost strategy and interview the outstanding persons separately. This research analyzes and induces the interview results as the following, 1. The group of cost-leading strategy emphasizes standards and is partial to centralization. In the application of management control system, they emphasize formal control and traditional cost control. However, the variation strategy emphasizes conformability and effective business strategy control. 2. The management control system of variation strategy company is partial to interactive control system and the management control system of low-cost strategy company prefers the diagnostic control system. 3. The degree of budget participation in variation strategy company is higher and it is lower in low-cost strategy company. 4. The degree of formalization in variation strategy company is higher and it is lower in low-cost strategy company. 5. The degree of participation and communication of interactive control system in variation strategy company is higher, and it is lower in low-cost strategy company. 6. Complete management control system helps the strategy performance.

In this study an effort is made to bring more clear insights into the effect of management control systems on strategy formation. The content of management control systems does not have a final conclusion. Primary components of management control systems include managerial accounting and other controls. In the other hand, the process of strategy formulation mainly divided into two ways which are deliberate strategy and emergent strategy. The deliberate strategy is more applied to stable and predictable conditions while emergent strategy is a prompt response of enterprise to strategic uncertainties. Different perspectives of management control systems will separately help for two kinds of strategy formulation. This is an exploratory study which is contingent on size of organizations. Choosing steel industry as interviewers, the study divided them into two groups that are three large companies and three middle & small companies and proceeded elite interview separately. The conclusions are as follows: 1. High formalization of management control systems help for the need of information of deliberate strategy formulation. 2. The degree of participation and communication of interactive control systems in large companies are higher, while those of interactive control systems in small companies are lower. 3. No matter what the size of an organization is, the initial stages of strategic activities are shaped by management control systems. 4. No matter what the size of an organization is, boundary systems do not serve as a strategy filter. 5. The top management of interviewer companies tends to not realize that employees may make up the key performance indicator (KPI) due to the changes in the priority of KPI for responding to strategic uncertainties. 6. No matter what the size of an organization is, complete management control systems will help for higher performance in organization.

Background: Strategic renewal is a phenomenon where companies decide to do strategic alterations with the aim to improve their stasis in the current market (Kiesler & Sproull, 1982). This can be accomplished in several ways; in this report the focus is on management control systems and how they are incorporated in the strategic implementation process in order to drive and generate renewal. Management control systems are considered to be an important aspect of the strategy process (Simons, 1994). Purpose: The purpose of this thesis is to analyze to what extent and in what form interactive and diagnostic management control systems are employed in large organizations in order to drive strategic renewal. Methodology: This is a qualitative research with an abductive approach that is based on a single case study. Through interviews we answer how management control systems are used in the implementation process of strategic renewal on different levels of an organization; we have made ten interviews with top-, middle- and operational management.  Conclusion: Our main finding is that the process of implementing a successful strategic renewal through the adoption of MCS is not a linear one. The process is continuous and conducted in a circular manner; this also implies the interrelation of the variables.

Les organisations virtualisées sous multi-gouvernance sont des organisations co-gouvernées simultanément par plusieurs organisations indépendantes. Les distances organisationnelles et géographiques leur incitent à mettre en place des équipes virtuelles à grande échelle. Ces organisations des acteurs hétérogènes adoptent un mode de contrôle particulier riche d'enseignements pour la théorie du contrôle. En complément du contrôle interorganisationnel, leur système de contrôle est combiné d'un contrôle interactif informel. L'e-collaboration est le mode de travail essentiel. Les objets-frontières jouent un rôle important dans le contrôle interactif informel et dans l'e-collaboration des équipes au-delà des frontières organisationnelles, géographiques et temporelles. / Virtualised organizations with multi-governance are co-governed simultaneously by several independent organizations. Organizational and geographical distances encourage them to set up virtual teams on a large scale. These organizations adopt a particular control mode. In addition to the inter-organizational control, their control system is combined with an informal interactive control. The e-collaboration is their important way of work. The boundary objects play an important role in the and in the informal interactive control and in the e-collaboration, beyond organizational boundaries, geographical and temporal.

Problem description: The universities resources is allocated yearly through a regulation letter by the government which might make it more difficult to plan the organisation due to unforeseen events. The adaption and design of the management is a critical event that can cause negative consequences for the operation if made with deficient knowledge understanding about the cause and effect. We argue that this demands the management to clearly communicate the operations unique context, visions, goals and desired approach to create consensus within the organisation.  Research question: How does the balance between interactive and diagnostic control affect the management and the actions between top and local management in universities?  Purpose: The purpose with this research is to describe and understand how the balance between interactive and diagnostic controll in both the management and budget process affects actions in universities.  Methodology: This is a descriptive qualitative research which is mainly deductive. The empirical data is based on six different interviews from six different respondents that has been interviewed according to two different interview guides depending on which management level they were. The interview guide is based on semi structured questions that are well anchored in the theory through a operationalization scheme to fulfil the purpose of gathering the desired data to ensure a high validity.  Conclusions: Actions like budget games occurs despite reached balance between interactive and diagnostic control as a result of the universities context of being a part of the government since local savings is prohibited. / Problemdiskussion: Resursfördelningen i högskolan tilldelas varje år genom att regeringen skickar ut regleringsbrev vilket medför att förmågan att planera långsiktigt till följd av oförutsedda händelser kan försvåras. Anpassning och utformning av styrdialogen är en kritisk händelse som vid bristande förståelse kring orsak och verkan, kan resultera i negativa konsekvenser för verksamheten. Detta ställer krav på en styrdialog som förmår att tydligt förmedla verksamhetens unika kontext, vision, mål och önskat tillvägagångssätt för att skapa samsyn inom organisationen. Forskningsfråga: Hur påverkar balansen mellan interaktiv och diagnostisk kontroll styrdialog och ageranden mellan central och lokal ledning i högskolor? Syfte: Vår undersökning syftar till att beskriva och förstå hur balansen mellan interaktiv och diagnostisk kontroll i såväl styrdialog som budgetprocess påverkar ageranden i högskolor. Metod: Detta är en beskrivande kvalitativ studie med en huvudsaklig deduktiv ansats. Empirin grundar sig på intervjuer från sex olika respondenter som har intervjuats efter två olika intervjuguider beroende av ledningsnivå. Intervjuguiden är baserad på semistrukturerade frågor som är väl förankrade i teorin genom ett operationaliseringsschema i syfte att samla önskad information för att säkerställa en hög validitet. Slutsats: Ageranden såsom budgetspel uppstår trots uppnådd balans mellan interaktiv och diagnostisk kontroll till följd av högskolans kontext av att vara en statlig myndighet då lokalt sparande inte tillåts.