IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01900548.html
   My bibliography  Save this paper

La formalisation du contrôle de gestion dans les PME : analyse de l'influence des difficultés

Author

Listed:
  • Yao Messah Kounetsron

    (Université de Lomé [Togo])

  • Nadédjo Bigou-Lare

    (Université de Lomé [Togo])

Abstract

Management control is known as contingent and influenced by factors like size, strategy and environment uncertainty. But, management control started in big size firms and was justified by de complexity due to the size. It is curious to see this tools implement in small and medium size enterprises. So it is necessary to research factors that justify the formalization of management control in these enterprises. This is the aim of this paper which supposes the existence of relation between management control formalization and difficulties faced by SMEs. Analyses from twenty SMEs trough a comparative method confirmed relations between difficulties and dimensions of management control and shown the importance of management board ability.

Suggested Citation

  • Yao Messah Kounetsron & Nadédjo Bigou-Lare, 2016. "La formalisation du contrôle de gestion dans les PME : analyse de l'influence des difficultés," Post-Print hal-01900548, HAL.
    • Handle: RePEc:hal:journl:hal-01900548
    Note: View the original document on HAL open archive server: https://hal.science/hal-01900548
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01900548/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Revue Finance Contrôle Stratégie, revues.org, vol. 8(3), pages 125-143, September.
    2. 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.
    3. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, 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. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    2. repec:dau:papers:123456789/1486 is not listed on IDEAS
    3. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-173, Department of Research, Ipag Business School.
    4. Patrick Mayimbi Ekuli Ngokana & Lisette Bolila & Véronique Kangela, 2021. "The determinants of the nature of the management control of the african SMEs [Les déterminants de la nature du contrôle de gestion des PME africaines]," Post-Print hal-03140612, HAL.
    5. François Meyssonnier, 2015. "Quel contrôle de gestion pour les startups ?," Working Papers hal-01116382, HAL.
    6. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.
    7. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-245, Department of Research, Ipag Business School.
    8. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 143-161, December.
    9. Tarek Chanegrih, 2010. "Les changements en contrôle de gestion - quelle nature et quelles finalités?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 5-32, March.
    10. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Revue Finance Contrôle Stratégie, revues.org, vol. 8(3), pages 125-143, September.
    11. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, HAL.
    12. 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.
    13. 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.
    14. Jihène Ghorbel, 2015. "Approche Contingente Du Design Du Systeme D'Information Comptable Dans Les Pmi Tunisiennes," Post-Print hal-01188692, HAL.
    15. Frank Brulhart & Btissam Moncef, 2010. "L’impact des pratiques de Supply Chain Management sur la performance de l’entreprise," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 33-66., March.
    16. 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.
    17. Azzouz Elhamma, 2011. "Impact de la taille sur le contenu des tableaux de bord dans les entreprises au Maroc : résultats d'une étude empirique," Post-Print halshs-00670474, HAL.
    18. 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.

    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-01900548. 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.