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Le Design Du Système De Contrôle De Gestion Des Pme: Une Quête De Stabilité Adaptative

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  • Sarah Santin

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

  • Didier van Caillie

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

Abstract

Si l'étude du design du système de contrôle de gestion constitue actuellement une des thématiques privilégiées au sein de la recherche, le contexte spécifique de la PME reste cependant peu envisagé. La présente contribution propose, dans un premier temps, une revue des études consacrées aux critères permettant de définir le système de contrôle de gestion d'une entreprise et aux spécificités que manifestent les PME à cet égard. Dans un second temps, elle propose et explore, au départ de l'analyse de six études de cas, un modèle, synthétique, contingent et représentatif des critères pertinents, permettant, d'une part, de caractériser le design du système de contrôle de gestion en contexte PME et, d'autre part, de comprendre la manière dont il se structure et évolue dans une quête constante de stabilité adaptative.

Suggested Citation

  • Sarah Santin & Didier van Caillie, 2008. "Le Design Du Système De Contrôle De Gestion Des Pme: Une Quête De Stabilité Adaptative," Post-Print halshs-00525973, HAL.
    • Handle: RePEc:hal:journl:halshs-00525973
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00525973
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    References listed on IDEAS

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    2. 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.
    3. Dominique Barbelivien, 2014. "La Structuration Du Systeme De Pilotage De La Performance Au Sein D’Une Eti La Differencie-T-Elle De La Pme ? Le Cas D’Une Eti Familiale Du Grand Ouest," Post-Print hal-01899733, HAL.
    4. Zouhour Ben Hamadi & Adrien Bonache & Philippe Chapellier & Abdallah Mohammed, 2011. "Les déterminants de la complexité des systèmes de données comptables des dirigeants de petites et moyennes entreprises : Une méta-analyse sur données individuelles," Post-Print hal-00646518, HAL.
    5. Dominique Barbelivien, 2014. "La structuration du système de pilotage de la performance au sein d'une ETI la différencie-t-elle de la PME ? Le cas d'une ETI familiale du Grand Ouest," Working Papers hal-00934226, HAL.
    6. 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.
    7. Dominique Barbelivien, 2015. "L’Emergence Du Controle De Gestion En Pmi/Eti En Croissance : Une Etude De Cas Exploratoire," Post-Print hal-01188169, HAL.
    8. Zouhour Ben Hamadi & Philippe Chapellier, 2012. "Le système de données comptables des dirigeants de PME tunisiennes : complexité et déterminants," Post-Print hal-02438770, HAL.
    9. 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.
    10. Jihene Ghorbel, 2019. "A Study of Contingency Factors of Accounting Information System Design in Tunisian SMIs," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(1), pages 74-103, March.

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