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6. Contingent aspects of control
It's also important to understand that there is no universal management control model that can be adapted to all companies. It all depends on the context, and a number of contingency factors, such as size, strategy, the repetitive nature of the activity, or the (more or less competitive) nature of the environment.
Some authors have attempted to establish typologies to facilitate diagnosis and recommendations, or the design of a management control system.
One of the most famous of these typologies is that of Canadian H. Mintzberg. Mintzberg, who distinguishes 5 types of "structural configuration". Each configuration is based on a predominant coordination and control mechanism.
6.1 Simple structure
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