The CPA International Research Chair in Management Control was created in 2000 by Professor Hugues Boisvert with the goal of linking theoretical knowledge produced in this field and its implementation within organizations. Professor Boisvert thus contributed to researching on the implementation of activity-based costing and benchmarking while building a wide network of partner organizations and training numerous students in research and management control methods.
Management control is “the process by which managers ensure that resources are obtained and used effectively and efficiently in the accomplishment of the organization’s objectives” (Anthony, 1965, p. 17). This process is largely based on accounting tools such as budgets, costing, balanced scorecards, etc. which are today at the heart of corporate governance and have spread to all types of organizations (governments, hospitals, universities, NGOs, etc.). Everywhere, managers use these devices in their decision-making and to control and guide behaviors.
The work of the Chair aims to better understand the production and dissemination of management control systems, as well as their effects, whether positive or negative, on organizations and society.