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Du népotisme au mécanisme de contrôle interne informel dans les PME familiales en Afrique

Author

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  • Kadouamaï Souleymanou

    (ISS - Institut Supérieur du Sahel - UMa - University of Maroua)

Abstract

Les réalités dans les Petites et Moyennes Entreprises (PME) familiales s'expliqueraient par une monotonie observée, par l'apport d'information provenant le plus souvent du système de contrôle interne informel. Cependant, la littérature ne s'intéresse qu'assez peu à lier le népotisme au système de contrôle interne dans les entreprises familiales. Par ailleurs, dans un système oligarchique, le népotisme est assimilé à une forme de corruption jamais sanctionnée (Transparency International 2015). Alors, l'organisation ne peut-elle mieux s'assurer de l'efficacité du système de contrôle interne que grâce à un lien socio-familial ? L'objet de cet article est d'expliquer l'enjeu du népotisme dans l'efficacité du système de contrôle interne informel (SCII) dans les PME familiales. Pour cette étude approfondie, des entretiens semi-directifs sont menés auprès de sept PME camerounaises de trois secteurs d'activités (industrie, commerce, service). Les résultats de cette "étude de cas" montrent que, la dynamique de népotisme peut participer de manière multidimensionnelle au faisceau de causalités de contrôle et de la prise de décision, dont les conséquences sont plutôt positives à l'efficacité du SCII.

Suggested Citation

  • Kadouamaï Souleymanou, 2018. "Du népotisme au mécanisme de contrôle interne informel dans les PME familiales en Afrique," Post-Print hal-01907913, HAL.
    • Handle: RePEc:hal:journl:hal-01907913
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907913
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    References listed on IDEAS

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