Description

Enron, Parmalat, Worldcom These scandals highlighted governance problems which justified using several remedies belonging to the conceptual approach of the agency s positive theory. However , it was less noted that these scandals also stem from failure, in terms of control, of these groups strategic growth. This situation has justified a research program focusing on corporate strategic control. According to a "transversal" synthesis of the researches on strategic control, it seems that these will gain from being completed. On the basis of these indications, we put forward the breakthroughs, which a research program on this issue has enabled. The article argues that beyond the need to imagine the architecture of a coherent system of strategic corporate control system, there is a need for strategic controllers to let go of this principle of coherence to resort to ago-antagonist cognitive strategies.