Management Control in Service Activities: A 'New Frontier'?

25 Pages Posted: 22 Feb 2015 Last revised: 1 Mar 2015

See all articles by Véronique Malleret

Véronique Malleret

HEC Paris - Accounting and Management Control Department

Date Written: February 20, 2015

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

JEL Classification: M10, M40

Suggested Citation

Malleret, Véronique, Management Control in Service Activities: A 'New Frontier'? (February 20, 2015). HEC Paris Research Paper No. ACC-2015-1083, Available at SSRN: https://ssrn.com/abstract=2567761 or http://dx.doi.org/10.2139/ssrn.2567761

Véronique Malleret (Contact Author)

HEC Paris - Accounting and Management Control Department ( email )

Jouy-en-Josas Cedex
France

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