Centraliser grâce à la décentralisation » ou comment enseigner le contrôle de gestion ?

The founding paradox of management control is, for Sloan (1963, p. 53), the « decentralisation (of responsibilities) with co-ordinated control ». The affinities of the origins of management control with taylorism explains the development of teaching practices based on the replication of generic computational methods. The contemporary perception of the founding paradox challenges such conventional teaching methods. Few studies in France, however, have studied how the teaching of management control could be renewed. The paper proposes three avenues for research to support this development.