Management Control and Performance in the SME Context: a contingent approach

Contrôle de gestion et performance dans le contexte PME: une approche contingente

Tayeb Ouazzani Chahdi () and Mohamed Tahrouch
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Tayeb Ouazzani Chahdi: ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan], UEMF - Université Euro Méditerranéenne de Fès
Mohamed Tahrouch: ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan]

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Abstract: This article sets itself the objective of showing to what extent certain contingency factors of management control impact the practices of dashboards in SMEs. For this, it relies on a field survey conducted with a sample of 184 Moroccan SMEs, followed by an exploratory analysis based on the data collected. It shows that such a practice is indeed affected by both the accounting and organizational characteristics of SMEs.Furthermore, performance monitoring by means of dashboards is well developed there, even if the nature of these dashboards is often limited to a few EXCEL spreadsheets, more or less elaborate; but which provide regular information on the evolution of the performance indicators of these structures. Therefore, research hypotheses would be worth raising for SMEs regarding a possible contingent influence, highlighted by the use of TBs in improving performance and, in doing so, identifying the compliance of characteristics of these TB with the combination of contingency factors. Verification of these hypotheses through modeling and confirmatory analysis would be an interesting prospect for the continuation of this work.

Keywords: Management control; Performance; SME; Dashboard; Morocco; Contrôle de gestion; PME; Tableau de bord; Maroc (search for similar items in EconPapers)
Date: 2023-08-05
New Economics Papers: this item is included in nep-ara and nep-sbm
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Published in Revue du Contrôle de la Comptabilité et de l’Audit, 2023, 7 (2), pp.435-470. ⟨10.5281/zenodo.8218108⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04178396

DOI: 10.5281/zenodo.8218108

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