Change in management control systems, usually considered in terms of "coherence", relies on unstated assumptions about the relations between mangement tools and techniques and organizational actors. By analyzing these relations in an interdisciplinary manner, this article re-examines appeals to coherence typically made when management control systems change. We argue that demands for "instrumental coherence" (to enhance organizational performance and success) run a considerable risk in ignoring the important needs for "psychological coherence" of actors. This thesis is illustrated by an empirical case.
ANCELIN-BOURGUIGNON, A. and JENKINS, A. (2004). Changer d'outils de contrôle de gestion ? De la cohérence instrumentale à la cohérence psychologique. Finance Contrôle Stratégie, pp. 31-61.