Autonomous and control regulations in the appropriation process of management tools: identification of six modes of articulation
This research explores the components of the « autonomy-control » relationship in the appropriation process of management tools. It draws on Reynaud (1999, 2003, 2004)’s social regulation theory (SRT) and is based on a quantitative empirical study conducted among members of the DFCG (Association of chief financial officers and management controllers in France). The field-work analysis through SRT results in the identification of six classes. These classes contribute to a better understanding of the relationship between autonomous and control regulations, from both the form of compromise and exchange mode standpoints.