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A quoi s’intéressent les chercheurs en contrôle de gestion des pays arabes ? Une revue de la littérature académique arabophone en contrôle de gestion depuis 25 ans

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  • Abdallah Mohammed

    (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

The aim of this article is to present a literature review of Arabic-speaking research on management control tools and practices. 112 studies published in twenty-three Arabic journals between1991 and 2016 were analyzed to identify the control tools and practices studied, the methodologies and theories used. This quantitative analysis shows the variety of tools studied with the predominance of Balanced Scorecard, the ABC method and the diversity of the treated problems but with a focus on the adoption, application, use and roles of tools and practices. Qualitative analysis enables to identify some determinants, roles assigned to tools and practices, and many barriers to the diffusion and use of these tools.

Suggested Citation

  • Abdallah Mohammed, 2017. "A quoi s’intéressent les chercheurs en contrôle de gestion des pays arabes ? Une revue de la littérature académique arabophone en contrôle de gestion depuis 25 ans," Post-Print hal-01907420, HAL.
    • Handle: RePEc:hal:journl:hal-01907420
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907420
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    References listed on IDEAS

    as
    1. Marc Bollecker, 2007. "La recherche sur les contrôleurs de gestion : état de l'art et perspectives," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(1), pages 87-106.
    2. Salma Damak Ayadi & Mohamed Faker Klibi, 2006. "Etat de l'art des recherches en sciences comptables en Tunisie," Post-Print halshs-00558453, HAL.
    3. Nicolas Antheaume, 2013. "Le contrôle de gestion environnemental. État des lieux, état de l'art," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 19(3), pages 9-34.
    4. François Meyssonnier & Pierre Mévellec, 2016. "Contrôle de gestion et nouvelles formes productives : quelles perspectives ?," Post-Print hal-01900489, HAL.
    5. 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.
    6. Nesrine Ben Ismail & Simon Alcouffe & Mohamed Chelli, 2015. "La Diffusion, L’Adoption Et La Mise En Oeuvre Des Innovations En Controle De Gestion : Une Revue De La Litterature," Post-Print hal-01188197, HAL.
    7. repec:dau:papers:123456789/1996 is not listed on IDEAS
    8. 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.
    9. Jihane Abi Azar, 2005. "Les Outils De Controle De Gestion Dans Le Contexte Des Pme : Cas Des Pmi Au Liban," Post-Print halshs-00581105, HAL.
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    Full references (including those not matched with items on IDEAS)

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    Keywords

    Management control; management accounting; Arab world; literature review; Contrôle de gestion; comptabilité de gestion; monde arabe; revue de littérature.;
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