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Management Control and Performance in the SME Context: a contingent approach
[Contrôle de gestion et performance dans le contexte PME : une approche contingente]

Author

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  • Tayeb OUAZZANI CHAHDI

    (ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan], UEMF - Université Euro Méditerranéenne de Fès)

  • Mohamed Tahrouch

    (ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan])

Abstract

This article sets itself the objective of showing to what extent certain contingency factors of management control impact the practices of dashboards in SMEs. For this, it relies on a field survey conducted with a sample of 184 Moroccan SMEs, followed by an exploratory analysis based on the data collected. It shows that such a practice is indeed affected by both the accounting and organizational characteristics of SMEs.Furthermore, performance monitoring by means of dashboards is well developed there, even if the nature of these dashboards is often limited to a few EXCEL spreadsheets, more or less elaborate; but which provide regular information on the evolution of the performance indicators of these structures. Therefore, research hypotheses would be worth raising for SMEs regarding a possible contingent influence, highlighted by the use of TBs in improving performance and, in doing so, identifying the compliance of characteristics of these TB with the combination of contingency factors. Verification of these hypotheses through modeling and confirmatory analysis would be an interesting prospect for the continuation of this work.

Suggested Citation

  • Tayeb OUAZZANI CHAHDI & Mohamed Tahrouch, 2023. "Management Control and Performance in the SME Context: a contingent approach [Contrôle de gestion et performance dans le contexte PME : une approche contingente]," Post-Print hal-04178396, HAL.
    • Handle: RePEc:hal:journl:hal-04178396
    DOI: 10.5281/zenodo.8218108
    Note: View the original document on HAL open archive server: https://hal.science/hal-04178396
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    References listed on IDEAS

    as
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    3. Eve Chiapello & Marie-Hélène Delmond, 1994. "Les tableaux de bord de gestion, outils d'introduction du changement," Post-Print hal-00680079, HAL.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Management control; Performance; SME; Dashboard; Morocco; Contrôle de gestion; PME; Tableau de bord; Maroc;
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