L'instrumentation du contrôle de gestion dans les entreprises au Sénégal

Boniface Bampoky () and François Meyssonnier ()
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Boniface Bampoky: UMMISCO - Unité de modélisation mathématique et informatique des systèmes complexes [Bondy] - UGB - Université Gaston Berger de Saint-Louis Sénégal - IRD - Institut de Recherche pour le Développement - UPMC - Université Pierre et Marie Curie - Paris 6 - UY1 - Université de Yaoundé I - Institut de la francophonie pour l'informatique - UCA - Université Cadi Ayyad [Marrakech] - UCAD - Université Cheikh Anta Diop de Dakar [Sénégal]
François Meyssonnier: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: Exploratory interviews with 10 companies followed by a confirmatory survey of questionnaires among 130 representative companies are used to describe management control practices of companies in Senegal.

Keywords: MANAGEMENT ACCOUNTING; SCORECARDS; SMALL FIRMS; MULTINATIONAL CORPORATIONS.; CALCULS DE COUTS; BUDGETS; TABLEAUX DE BORD -PETITES ET MOYENNES ENTREPRISES; FIRMES MULTI-NATIONALES (search for similar items in EconPapers)
Date: 2012-05-21
New Economics Papers: this item is included in nep-afr
Note: View the original document on HAL open archive server: https://hal.science/hal-00690927v1
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Citations: View citations in EconPapers (7)

Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00690927

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