L'ADOPTION DES OUTILS DE CONTRÔLE DE GESTION DANS LES CABINETS D'EXPERTISE COMPTABLE

Assane Ndao () and Emmanuelle Cargnello-Charles ()
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Assane Ndao: ESP - École Supérieure Polytechnique de Dakar - UCAD - Université Cheikh Anta Diop de Dakar [Sénégal]
Emmanuelle Cargnello-Charles: CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour

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Abstract: Management control tools were first developed in industrial enterprises. Today, the growth of service activities such as accounting firms raises the problem of the instrumentation of management control in this very specific sector. The objective of this paper is to study the factors explaining a low adoption of management control tools in accounting firms. The study was conducted in two firms large and eight small firms.

Keywords: adoption; management control; professional organization; contrôle de gestion; organisation professionnelle (search for similar items in EconPapers)
Date: 2015-05-19
New Economics Papers: this item is included in nep-his
Note: View the original document on HAL open archive server: https://hal.science/hal-01188832v1
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Citations: View citations in EconPapers (1)

Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01188832

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