Accounting tools, such as budgets, costing, balanced scorecards, etc., 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 CPA International Research Chair in Management Control 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.
Thus, the Chair pursues its mission as defined when it was created in 2000 by Professor Hugues Boisvert: to make the link between theoretical knowledge produced in this field and its implementation within organizations. Professor Boisvert 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.