A typology of control systems inspired by Simons' theoretical framework.

Summary Simons (1995) proposed to differentiate between diagnostic and interactive systems according to the nature of the commitment of operational managers. The purpose of this article is to introduce two other dimensions to better differentiate these two modes of control: the more or less generic nature of the information systems and the more or less objective degree of the incentive systems that accompany them in practice. This expanded grid sheds new light on the recurrent debates within management control since the work of Johnson and Kaplan (1987). In particular, it makes it possible to characterize tools such as the balanced score card or the implementation of value creation indicators (VCI) as representative of either interactive or diagnostic control. Rather than opposing these approaches, the proposed grid highlights their necessary complementarity.