Les Cahiers de Recherche - HEC Paris
Management Control in Service Activities: A 'New Frontier'?
Abstract: The first part of the paper presents the specificities of
management control in service activities. The second part of the paper is
more specifically dedicated to the assessment of discretionary activities;
it proposes a general framework for the evaluation of discretionary
activities before reviewing the assessment tools available. The third part
of the paper addresses the problems specific to the control of service
companies. Based on a general model of cost vale creation in a service
company, it discusses some issues related to the organisation of control in
multi-site and network companies. Finally, the last part of the paper
focuses on support departments and structures the recent debates about
their possible control through new organizational forms.
Keywords: Service activities; management control; performance assessment; (follow links to similar papers)
JEL-Codes: M10; M40; (follow links to similar papers)
25 pages, February 20, 2015
Before downloading any of the electronic versions below
you should read our statement on
for viewing Postscript files and the
Acrobat Reader for viewing and printing pdf files.
Full text versions of the paper:
Questions (including download problems) about the papers in this series should be directed to Sandra Dupouy ()
Report other problems with accessing this service to Sune Karlsson ()
or Helena Lundin ().
Design Joakim Ekebom