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Management Control in Medium Tunisian Enterprises: A Study through Cognitive Mapping of Management Controllers

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  • Rim Affes
  • Habib Affes

Abstract

In this article we will try, on the one hand, to make a literature review of studies on the determinants of the design of the control system management in medium enterprises. On the other hand, we will try to propose and analyze the contingency factors will have an impact on the development of the function of management control as perceived by Tunisian management controllers. The study will be conducted through the method of cognitive mapping among four management controllers from Tunisian industrial midsize enterprises.

Suggested Citation

  • Rim Affes & Habib Affes, 2014. "Management Control in Medium Tunisian Enterprises: A Study through Cognitive Mapping of Management Controllers," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 395-412, April.
    • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:2:p:395-412
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    References listed on IDEAS

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    1. C. Marlene Fiol & Anne Sigismund Huff, 1992. "Maps For Managers: Where Are We? Where Do We Go From Here?," Journal of Management Studies, Wiley Blackwell, vol. 29(3), pages 267-285, May.
    2. Davila, Tony, 2005. "An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 223-248, April.
    3. Didier van Caillie, 2003. "L'Exercice Du Contrôle De Gestion En Contexte Pme : Étude Comparée Des Cas Français, Canadien Et Belge," Post-Print halshs-00582820, HAL.
    4. Thierry Nobre, 2001. "Méthodes et outils du contrôle de gestion dans les PME," Revue Finance Contrôle Stratégie, revues.org, vol. 4(2), pages 119-148, March.
    5. Moores, Ken & Yuen, Susana, 2001. "Management accounting systems and organizational configuration: a life-cycle perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 351-389.
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