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L’Emergence Du Controle De Gestion En Pmi/Eti En Croissance : Une Etude De Cas Exploratoire

Author

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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)

Abstract

Notre travail vise à contribuer à la connaissance de la structuration du contrôle de gestion des PMI familiales en croissance. Nous souhaitons concourir à la réflexion sur la managérialisation des PMI, en apportant ici un éclairage particulier intégrant le caractère familial et son impact sur la façon dont la fonction contrôle de gestion et ses outils de gestion sont choisis et utilisés afin de respecter le caractère entrepreneurial et familial de l'entreprise. Nous procédons par une étude comparative exploratoire de la structuration de l'instrumentation de gestion au sein de deux PMI dont les trajectoires de croissance récentes sont similaires et révèlent la nécessité d'affiner le pilotage des activités. Nous démontrons que les attributs choisis pour le contrôle de gestion tentent de concilier les valeurs de ces entreprises familiales (proximité du dirigeant avec son terrain économique et ses parties prenantes, management clanique basé sur la confiance et poids élevés des relations informelles) avec la nécessité de rationaliser les processus de décision.

Suggested Citation

  • Dominique Barbelivien, 2015. "L’Emergence Du Controle De Gestion En Pmi/Eti En Croissance : Une Etude De Cas Exploratoire," Post-Print hal-01188169, HAL.
    • Handle: RePEc:hal:journl:hal-01188169
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188169
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    Keywords

    contrôle de gestion; entreprises familiales; proximité; managérialisation; rationalité;
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