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Le contrôleur de gestion de la PME

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  • Thierry Nobre

Abstract

Control management is facing today a strong evolution. Small businesses meet with difficulties to adapt new methods issued of this evolution. Therefore management controllers of small businesses play a leading role because they must be the leading force of this transition in an unfavourable context. The aim of this article is to analyse with a study based on a sample of 86 firms the characteristics of control manager in small business to evaluate now his situation in this transition phase. Finally a typology is proposed and the activities of management controllers are analysed.

Suggested Citation

  • Thierry Nobre, 2001. "Le contrôleur de gestion de la PME," ACCRA, Association francophone de comptabilité, vol. 7(1), pages 129-146.
    • Handle: RePEc:cai:accafc:cca_071_0129
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