How can management control support the growth of innovative SMEs ?

Comment le contrôle de gestion peut accompagner la croissance des PMEs innovantes ?

Jérôme Duprat ()
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Jérôme Duprat: CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UMLP - Université Marie et Louis Pasteur - UBFC - Université Bourgogne Franche-Comté [COMUE]

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Abstract: This article proposes an original theoretical approach of the management control's development in the SME growing by innovation. It deals with the ambidexterity of the management control, with the necessary emergence of an interactive and evolutionary formal control, next to the informal control, with the adaptation of the control according to the stage of development. It presents a typology of the SME growing by innovation according to the strategic development's directions and the degree of innovation, and explains the tools of control adapted according to this typology.

Keywords: ambidexterity; strategy; SME; control; innovation; ambidextrie; stratégie; PME; contrôle (search for similar items in EconPapers)
Date: 2017-03-28
Note: View the original document on HAL open archive server: https://ube.hal.science/hal-01515967v1
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Published in 2nde Journée de l’innovation Abbé Grégoire (JAG), Conservatoire national des arts et métiers (Cnam), Mar 2017, Paris, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01515967

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