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Management control’s implications of the exploitation/exploration dilemma : empirical evidence from a fast-moving consumer goods company

Soulerot, Marion; Farjaudon, Anne-Laure (2007-09), Management control’s implications of the exploitation/exploration dilemma : empirical evidence from a fast-moving consumer goods company, 4th Conference on performance measurement and management control, 2007-09, Nice, France

Type
Communication / Conférence
Date
2007-09
Conference title
4th Conference on performance measurement and management control
Conference date
2007-09
Conference city
Nice
Conference country
France
Metadata
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Author(s)
Soulerot, Marion
Farjaudon, Anne-Laure
Abstract (FR)
Dans cet article nous proposons un modèle de forme d’organisation ambidextre issu de la littérature. La confrontation de ce modèle au cas d’une entreprise de produits de grande consommation permet de valider la pertinence du modèle. Toutefois nous proposons de d’inscrire le rôle du contrôleur de gestion au cœur de la problématique d’ambidextérité pour qu’il en soit le « chef d’orchestre ».
Abstract (EN)
In this paper, we suggest a theoretical framework for ambidextrous organization. The relevance of this framework’s is tested by the study of the case of a fast moving consumer goods company However we suggest to put the management controller role at the core of the ambidexterity logic in order he become the conductor of ambidexterity symphony.
Subjects / Keywords
Etude de cas; Management controller role; Contrôleur de gestion; Ambidextérité; Dilemme exploitation/exploration
JEL
M41 - Accounting
M4 - Accounting and Auditing