Abstract

In the management control literature, several researchers have expressed the need to pay more attention to the integration of inter-organizational issues in the study of management control systems since the emergence of new forms of organizations. referred to as hybrids, networks, or even supply chains. In this article, we study supply chain management control through the prism of the interactive lever. The research adopts a qualitative analysis based on a theoretical framework based on the concept of the interactive lever of control developed by Simons (1995). The objective is to answer the following research question: how does the interactive dimension translate into supply chain management control and what is its contribution to the intra and inter-organizational management of the supply chain?

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