Management Control and Performance in the SME Context: A Literature Review[Contrôle de gestion et performance dans le contexte PME : revue de littérature]

This article provides a review of the scientific literature dedicated to Management Control and Performance in the context of small and medium-sized enterprises (SMEs). It first recalls the field of management control and its dominant schools of thought, and takes stock of its practice over the decades. It then sheds light on the research conducted in the context of SMEs and focuses particularly on the contingency factors that prevail in management control practices for this category of companies. The article naturally emphasizes the notion of firm performance and its significant place in the management sciences literature. The fundamental models from the 1970s to the 1990s that attempt to explain or define its terms. The contemporary models from the 2000s, are mentioned, highlighting their evolution. The shift from a purely commercial and financial approach to a more comprehensive approach, integrating social and environmental aspects of the company, is widly described. Finally, the article addresses the question of performance management in the SME context and the role attributed to prospective dashboards in this management.