Entrepreneurial orientation and performance: What role for management control systems?

International audienceIn this paper, we consider the concept of entrepreneurial orientation (EO) as a potential determinant of performance. Although numerous authors have noted this relationship, the literature indicates that it is complex and very much influenced by external and internal factors. The aim here is therefore to look more closely at one of the potential internal factors: management control systems. To do so, we focus on the model of Simons (1995), which distinguishes four levers of control: interactive control, diagnostic control, belief systems and boundary systems. An in-depth literature review provides theoretical arguments that yield four propositions about the effect of these control levers on the EO‒performance relationship. The paper’s major contribution is our development of the idea that interactive control and belief systems have positive moderating effects on the EO‒performance relationship, whereas diagnostic control and boundary systems have negative moderating effects