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The finality of this research is to understand how local actors (controllers and operational managers) exert influence on the implementation of a management control system which they receive from head office. Starting from the standpoint of subjectivist contingency, this research is based on a comparative analysis of eight case studies conducted at the regional level of a large French bank’s distribution network.

L'influence des systèmes relationnels d'acteurs sur les pratiques de contrôle de gestion