...Bruno Cohanier; Charles Richard Baker Purpose The purpose of this paper is to trace the evolution of paternalism as a long-term component of a management control system (MCS) in a multi-national business enterprise. Design/methodology/approach The authors used a historical methodology...

... aspects exclusively but also the analysis of stakeholders' needs. For these reasons, organisations should design and use a comprehensive management control system in order to coping with future (?) pandemic crises. A limitation of the present research is the absence of internal documentation to complete...

...Marie Boitier; Anne Rivière Purpose This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector. Design/methodology/approach Empirical data...