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L'Exercice Du Contrôle De Gestion En Contexte Pme : Étude Comparée Des Cas Français, Canadien Et Belge

Author

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  • Didier van Caillie

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

Abstract

Longtemps négligée dans la littérature spécialisée, la fonction de contrôle de gestion exercée en contexte PME a pourtant fait l'objet au cours des dernières années de plusieurs recherches de terrain. La comparaison des résultats de 3 de ces recherches, développées en France, au Canada et en Belgique, montre un lien fort entre le design du système de contrôle de gestion d'une PME et d'une part le style de gestion présent dans la PME et d'autre part la taille de l'entreprise, la nature des couples "Produits/Marchés" servis et les objectifs économiques privilégiés

Suggested Citation

  • Didier van Caillie, 2003. "L'Exercice Du Contrôle De Gestion En Contexte Pme : Étude Comparée Des Cas Français, Canadien Et Belge," Post-Print halshs-00582820, HAL.
    • Handle: RePEc:hal:journl:halshs-00582820
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582820
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    Citations

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    Cited by:

    1. 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.
    2. Rim Affes & Habib Affes, 2014. "Management Control in Medium Tunisian Enterprises: A Study through Cognitive Mapping of Management Controllers," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 395-412, April.
    3. Jihene Ghorbel, 2016. "The Relationship between the Profile of Manager and Management Accounting Practices in Tunisian SMIs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(1), pages 61-72, January.

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