From the diversity of the characteristics of smes to the diversity of their management control system: the case of an elaborated purchase dashboard

Katia Dangereux (), Philippe Chapellier () and Fabienne Villessèque-Dubus
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Katia Dangereux: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Philippe Chapellier: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Fabienne Villessèque-Dubus: MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier

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Abstract: The aim of this work is: - to propose the description of a "purchase" dashboard set up in an SME in order to show that a relatively sophisticated monitoring tool can be adapted to the SME's needs, - to identify the organizational, environmental and individual characteristics that might explain the successful implementation of this relatively elaborated tool. The study, carried out in an SME of around fifty employees within the framework of a participatory observation shows that control data are meaningful to SME managers under conditions of adaptation and that, in some cases, relatively sophisticated control systems, similar to those likely to be observed in large organizations, can be adapted to the needs of an SME.

Date: 2015-04-28
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Published in 38th annual congress of European Accounting Association, Apr 2015, Glasgow, United Kingdom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02078507

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