Introducing the First Management Control System in Independent Professions: A Qualimetric Enquiry

Abstract

This paper examines the question of introducing the first management control system in independent professions through the case of French notary public offices. In order to provide elements of response to the research question, a qualimetric approach which combines qualitative and quantitative models has been chosen to improve the validity of observations. The qualitative approach selected was based on an action research program carried out in 350 notary public offices between 1998 and 2004. In parallel, 5 explicative variables for measuring the successful set-up of the management control system were tested and analyzed, primarily by factor analysis.