Tamara: Journal for Critical Organization Inquiry

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

Delattre, Miguel Noguera, Florence Cappelletti, Laurent

University of Montpellier | UNIVERSITE LYON II, Laboratoire CERRAL | University of Lyon

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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.

Metadata

Journal Tamara: Journal for Critical Organization Inquiry 
Volume 6 
Issue 3 
Issue date 2007 
Type Article 
Language en
Pagination 23-42
ISSN 1532-5555