The Influence of the Levers of Control on the Entrepreneurial Orientation-Performance Relationship: A Research Note

Chaffik Bakkali () and Jonathan Maurice ()
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Chaffik Bakkali: MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier
Jonathan Maurice: TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse

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Abstract: This paper focuses on the relationship between entrepreneurial orientation (EO) and SME performance, which is recognized in the literature as a complex relationship influenced by different factors. The objective is to study the influence of management control systems on this relationship by mobilizing the control levers of Simons (1995). Based on a thorough review of the literature, we develop theoretical arguments leading to six research proposals grouped into a conceptual model. These propositions suggest that control levers act in a complementary manner to stimulate EO and moderate its relationship with performance.

Keywords: entrepreneurial orientation; management control systems; control levers; performance; organizational tensions (search for similar items in EconPapers)
Date: 2022-07-05
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Published in 66th ICSB World Congress, Jul 2022, Washington, United States

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03760502

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