Une contribution à l’étude de la structuration du contrôle de gestion en PME

Dominique Barbelivien () and François Meyssonnier ()
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Dominique Barbelivien: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
François Meyssonnier: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: The study of the implementation of management control in three French, family and industrial, medium-sized companies points out that it depends not only on the company size and that management control is more based on a logic of rationalization than on a finance one. The structuring process of management control is limited in its objectives and incomplete in the resulting tools. The performance management system leads to grant only a moderated power of influence to the new management controller.

Date: 2018
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Published in Revue Internationale PME, 2018, 31 (1), pp.157-185. ⟨10.7202/1044692ar⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03713142

DOI: 10.7202/1044692ar

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