This article reviews social psychology concepts which can explain managers' perceptions of control in management control processes (objective setting and performance evaluation), and (scarce) management control research having used them so far. It shows h
GIRAUD, L. and ANCELIN-BOURGUIGNON, A. (2019). Control-related social psychology concepts: their contribution to management control research. Comptabilité, Contrôle, Audit, 25(3), pp. 09-39.