Further considerations They need to believe and live modern comptrollership "Demand and pull" by senior management Need to clarify and communicate incentives Senior managers set an example for their employees Need to incorporate reform into their everyday activities Managers are managing system needs upward rather than downward
Autres points à considérer Les cadres supérieurs doivent croire en la fonction moderne de contrôleur et la mettre en pratique « Pressions » des cadres supérieurs Ils doivent clarifier et communiquer les mesures incitatives Les cadres supérieurs donnent l’exemple à leurs employés