L'évolution du fonctionnement de la PME lors de l'introduction du contrôle de gestion: leçons d'un échec

Cindy Zawadzki ()
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Cindy Zawadzki: RMS - Reims Management School

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Abstract: The change of organizational fucntionnement is analyzed thanks to the structuring processes of management control system in a SME. A longitudinal case study is launched with participant-observer and research intervention. Three unsuccessful cases for the adoption of management control system by this SME have taken place. The analysis indicates that the structuring of MCS has to be done thanks a unlearning process and the modification of cognitive schemas. The introduction of management control system has to be done in an endogenous way and the chartered accountant of the SME is found to be the key actor in this situation, as the owners.

Keywords: management control introduction; SME; cognitive approach; introduction du contrôle de gestion; PME; approche cognitive (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650594v1
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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