Over the past fifteen years, management control methods have been changing. New methods and new vocabulary emphasize the break with former methods. However, closer inspection of these methods/words reveals that, in spite of their novelty, there is still continuation with the traditional "scientific" way of controlling management. Moreover, is spite of its denial, new management control corresponds to a reinforcement of control and this reinforcement of control happens in firms where simultaneously there is an increased demand for autonomy, creativity and initiative. This paper analyses this juxtaposition as a double bind (Watzlawick et al., 1967, Bateson, 1972/1980) which can be detrimental to employees, organizations and society. This opens up research as well as practical perspectives.
ANCELIN-BOURGUIGNON, A. (2001). New Management Control: Is it Really New? In: Proceedings of the 5th International Management Control Systems Research Conference. Royal Holloway University of London.