Les caractéristiques des mécanismes de clan dans la pratique de contrôle de gestion. Le cas des PME dirigées par les Africains en Côte d’Ivoire

Affoué Marielle Aka

Revue française de gestion, 2020, vol. N° 289, issue 4, 161-177

Abstract: This article questions how the indicators characteristic of clan mechanisms present themselves in the management control system of SMEs run by Africans in Côte d?Ivoire. The empirical analysis, based on a qualitative and abductive approach, uses data relating to forty (40) SMEs. The results revealed that the SMEs using the clan mechanism indicators in the management of their activities are mostly small (between 10 and 40 employees), elderly (over 10 years) and most of their managers continue to growth of their businesses.

Date: 2020
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