La formalisation du contrôle de gestion dans les PME: analyse de l'influence des difficultés

Yao Messah Kounetsron and Nadédjo Bigou-Lare
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Yao Messah Kounetsron: Université de Lomé [Togo]
Nadédjo Bigou-Lare: Université de Lomé [Togo]

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Abstract: Management control is known as contingent and influenced by factors like size, strategy and environment uncertainty. But, management control started in big size firms and was justified by de complexity due to the size. It is curious to see this tools implement in small and medium size enterprises. So it is necessary to research factors that justify the formalization of management control in these enterprises. This is the aim of this paper which supposes the existence of relation between management control formalization and difficulties faced by SMEs. Analyses from twenty SMEs trough a comparative method confirmed relations between difficulties and dimensions of management control and shown the importance of management board ability.

Keywords: formalization; Management control; influence; difficulties; Contrôle de gestion; formalisation; difficultés (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01900548v1
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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