My publication themes concern on the one hand management control and the integration of the human factor in its instrumentation, and on the other hand the link between strategy and management control. In this work, I have on several occasions used a qualitative research methodology, based on longitudinal cases of action research, monographs and discourse analysis.
The link between strategy and management control caught the authors’ attention very early on. Through numerous crises, challenges and developments, the instrumental link between the control process and strategy has crystallized a significant amount of debate and changes in the measurement and steering instruments, particularly in order to take better account of three factors: greater sensitivity of tools to external constraints in strategic cost control; greater cross-functionality in the construction of tools, to integrate the consumption of costs and the creation of value for the client at the heart of processes; the development of a coherent control system which better integrates knowledge shared and multiplied; In this context, my co-authors and myself were interested in various application areas (service economy, merger-acquisition, family transmission, ERP implementation) in the way management control could accompany strategic transitions.
Member of the recruitment juries of the Institut de Formation des Cadres de Sante de Rennes et de Brest (Healthcare Executive Training Institute)