Date
2006
Dewey
Gestion des entreprises
Sujet
management control systems; France; Germany
JEL code
M1
Conference name
IFSAM VIIIth World Congress
Conference date
09-2006
Conference city
Berlin
Conference country
Allemagne
Author
Bouquin, Henri
Schwarz, Rainer
Type
Communication / Conférence
Item number of pages
26
Abstract (EN)
Corporate Governance and Management Control Systems are two research fields that are
concerned to a certain degree with the same problems. Yet the literature in both fields takes
rarely notice of each other and the relationship between them. In this paper we argue that
Corporate Governance is supported by Management Control Systems. In order to understand
their relationship we take a historical perspective. We compare the evolution of Management
Control in Germany and France and relate it to the North American concept. We also stress
the concept of community that influenced historically in Germany and France both Corporate
Governance and Management Control. Finally, we look into the professionalisation of the
management control function. As a conclusion, we propose further research into the path
dependency of the interrelationsip between Corporate Governance and Management Control
Systems.