FROM DIVERSITY OF SMEs’ CHARACTERISTICS TO DIVERSITY OF THEIR MANAGEMENT CONTROL SYSTEM: THE CASE OF AN ELABORATE PURCHASE DASHBOARD

DE LA DIVERSITE DES CARACTERISTIQUES DES PME A LA DIVERSITE DE LEUR SYSTEME DE CONTRÔLE DE GESTION: LE CAS D’UN TABLEAU DE BORD ACHAT ELABORE

Katia Dangereux (), Philippe Chapellier () and Fabienne Villesèque-Dubus ()
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Katia Dangereux: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Philippe Chapellier: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School
Fabienne Villesèque-Dubus: CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques

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Abstract: The aim of this work is: - to propose a description of a "purchase" dashboard set up in a SME in order to show that a relatively sophisticated monitoring tool can be adapted to the SME's needs, - to identify organizational, environmental and individual characteristics that might explain the success of implementation of this relatively elaborate tool. The study led in a SME of about fifty employees within the framework of a participating observation shows that data of control are meaningful to top managers of SMEs on condition of adaptation and in some cases, relatively sophisticated control systems, similar to those likely to be observed in large organizations, can be adapted to the SME's needs.

Keywords: Management control; dashboards; SME; contingencies; Contrôle de gestion; tableaux de bord; PME; contingences (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899657v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lilles, France. pp.cd-rom

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