IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01899657.html
   My bibliography  Save this paper

FROM DIVERSITY OF SMEs’ CHARACTERISTICS TO DIVERSITY OF THEIR MANAGEMENT CONTROL SYSTEM : THE CASE OF AN ELABORATE PURCHASE DASHBOARD
[De La Diversite Des Caracteristiques Des Pme A La Diversite De Leur Systeme De Contrôle De Gestion : Le Cas D’Un Tableau De Bord Achat Elabore]

Author

Listed:
  • Katia Dangereux

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Philippe Chapellier

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Fabienne Villesèque-Dubus

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

Abstract

The aim of this work is: - to propose a description of a "purchase" dashboard set up in a SME in order to show that a relatively sophisticated monitoring tool can be adapted to the SME's needs, - to identify organizational, environmental and individual characteristics that might explain the success of implementation of this relatively elaborate tool. The study led in a SME of about fifty employees within the framework of a participating observation shows that data of control are meaningful to top managers of SMEs on condition of adaptation and in some cases, relatively sophisticated control systems, similar to those likely to be observed in large organizations, can be adapted to the SME's needs.

Suggested Citation

  • Katia Dangereux & Philippe Chapellier & Fabienne Villesèque-Dubus, 2014. "FROM DIVERSITY OF SMEs’ CHARACTERISTICS TO DIVERSITY OF THEIR MANAGEMENT CONTROL SYSTEM : THE CASE OF AN ELABORATE PURCHASE DASHBOARD [De La Diversite Des Caracteristiques Des Pme A La Diversite De," Post-Print hal-01899657, HAL.
    • Handle: RePEc:hal:journl:hal-01899657
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899657
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01899657/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Christophe Germain, 2001. "Le Pilotage De La Performance Dans Les Petites Et Moyennes Entreprises Les Resultats D'Une Recherche Empirique," Post-Print halshs-00584629, HAL.
    2. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    3. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
    4. Sarah Santin & Didier van Caillie, 2008. "Le Design Du Système De Contrôle De Gestion Des Pme: Une Quête De Stabilité Adaptative," Post-Print halshs-00525973, HAL.
    5. Whitley, R., 1999. "Firms, institutions and management control: the comparative analysis of coordination and control systems," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 507-524, July.
    6. Walid Cheffi & Mehdi Nekhili, 2011. "Rôles assignés à la comptabilité de gestion par les managers et changement comptable : question d'adéquation ou simple désillusion ?," ACCRA, Association francophone de comptabilité, vol. 17(1), pages 67-97.
    7. Walid Cheffi & Mehdi Nekhili, 2011. "Rôles assignés à la comptabilité de gestion par les managers et changement comptable : question d'adéquation ou simple désillusion ?," ACCRA, Association francophone de comptabilité, vol. 17(1), pages 67-97.
    8. Abdel-Kader, Magdy & Luther, Robert, 2008. "The impact of firm characteristics on management accounting practices: A UK-based empirical analysis," The British Accounting Review, Elsevier, vol. 40(1), pages 2-27.
    9. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    10. 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.
    11. Benoit Lavigne & Josée St-Pierre, 2002. "Association entre le système d'information comptable des PME et leur performance financière," Post-Print hal-01705761, HAL.
    12. 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.
    13. 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.
    14. 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.
    15. Fabienne Oriot & Evelyne Misiaszek, 2012. "Le Balanced Scorecard au filtre d'une PME française. Ou pourquoi les PME préfèrent le « sur-mesure »," Revue française de gestion, Lavoisier, vol. 0(6), pages 27-43.
    16. Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
    17. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.
    18. Joëlle Morana & Gilles Paché, 2000. "Supply chain management et tableau de bord prospectif : à la recherche de synergies," Post-Print halshs-00259357, HAL.
    19. Philippe Chapellier, 2003. "Les apports potentiels d'Internet à la mission de l'expert-comptable dans les petites entreprises," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(2), pages 171-187.
    20. Fabienne Villesèque-Dubus & Jean-Marie Courrent, 2008. "Recherches en contrôle de gestion et PME : évolution et logiques de structuration," Post-Print halshs-00525999, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Philippe Chapellier & Abdallah Mohammed & Robert Teller, 2013. "Le système d'information comptable des dirigeants de PME syriennes : complexité et contingences," Post-Print hal-02438601, HAL.
    2. Adrien Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: cultural contingencies and endogeneity [Los factores determinantes de la complejidad de los sistemas de informa," Post-Print halshs-01288141, HAL.
    3. Adrien Bernard Bonache & Philippe Chapellier & Zouhour Ben Hamadi & Abdallah Mohammed, 2015. "Determinants of the complexity of accounting information systems of managers of SMEs: Cultural contingencies and endogeneity [Les déterminants de la complexité des systèmes d'information comptables," Post-Print hal-03822778, HAL.
    4. Jihène Ghorbel, 2015. "Approche Contingente Du Design Du Systeme D'Information Comptable Dans Les Pmi Tunisiennes," Post-Print hal-01188692, HAL.
    5. Jihene Ghorbel, 2019. "A Study of Contingency Factors of Accounting Information System Design in Tunisian SMIs," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(1), pages 74-103, March.
    6. Jihene Ghorbel, 2016. "The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs," 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. 6(1), pages 61-72, January.
    7. Francois-Xavier Mayegle & Solange Ngo Nguidjol, 2017. "Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(2), pages 25-42, May.
    8. Zouhour Ben Hamadi & Philippe Chapellier, 2012. "Le système de données comptables des dirigeants de PME tunisiennes : complexité et déterminants," Post-Print hal-02438770, HAL.
    9. Ellen Haustein & Robert Luther & Peter Schuster, 2014. "Management control systems in innovation companies: a literature based framework," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(4), pages 343-382, February.
    10. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Post-Print hal-01901076, HAL.
    11. 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.
    12. Dominique Barbelivien, 2014. "La Structuration Du Systeme De Pilotage De La Performance Au Sein D’Une Eti La Differencie-T-Elle De La Pme ? Le Cas D’Une Eti Familiale Du Grand Ouest," Post-Print hal-01899733, HAL.
    13. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Working Papers hal-01295039, HAL.
    14. Sarah Santin & Didier van Caillie, 2008. "Le Design Du Système De Contrôle De Gestion Des Pme: Une Quête De Stabilité Adaptative," Post-Print halshs-00525973, HAL.
    15. Dominique Barbelivien, 2014. "La structuration du système de pilotage de la performance au sein d'une ETI la différencie-t-elle de la PME ? Le cas d'une ETI familiale du Grand Ouest," Working Papers hal-00934226, HAL.
    16. Reheul, Anne-Mie & Jorissen, Ann, 2010. "Do CEOs Shape Planning, Control and Performance Evaluation Systems in SMEs?," Working Papers 2010/26, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    17. Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2019. "L?adozione dell?Activity-Based Costing nelle PMI: analisi di un caso," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 97-122.
    18. 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.
    19. Philippe Chapellier & Abdallah Mohammed, 2010. "Les Pratiques Comptables Des Dirigeants De Pme Syriennes Dans Un Contexte De Liberalisation De L'Economie," Post-Print hal-00479521, HAL.
    20. O’Connor, Neale G. & Vera-Muñoz, Sandra C. & Chan, Francis, 2011. "Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 246-266.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01899657. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.