The complexity of the budgetary systems as a sign of the universalism of the systems of control? The case of the Tunisian SMEs

¿La complejidad de los sistemas presupuestarios como un signo de universalismo de los sistemas de control? El caso de las PyME tunecinas

Zouhour Ben Hamadi (), Philippe Chapellier () and Dupuy Yves
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Zouhour Ben Hamadi: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Philippe Chapellier: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Dupuy Yves: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

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Keywords: Dirigeants de PME; systèmes budgétaires; contingences; universalisme; Tunisie (search for similar items in EconPapers)
Date: 2019
New Economics Papers: this item is included in nep-ara and nep-sbm
Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-02438739v1
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Published in Revue Internationale PME, 2019, 32 (2), pp.113-149. ⟨10.7202/1062126ar⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02438739

DOI: 10.7202/1062126ar

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