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Impact de la taille sur le contenu des tableaux de bord dans les entreprises au Maroc : résultats d'une étude empirique

Author

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  • Azzouz Elhamma

    (EDG - EDG rabat - faculté de rabat agdal)

Abstract

Durant ces dernières décennies, les systèmes de mesure de la performance, notamment les tableaux de bord, ont fait l'objet de plusieurs travaux de recherche, aussi bien dans le monde anglo-saxon (les Etats-Unis, le Royaume-Uni, etc.) que dans le monde francophone (notamment la France). Dans ce contexte et à partir des résultats d'une recherche empirique, cet article examine l'impact de la taille sur la différenciation des indicateurs intégrés dans les tableaux de bord de 62 entreprises installées au Maroc. Les résultats de cette recherche montrent que les tableaux de bord tendent à devenir plus " équilibrés " lorsque la taille de l'entreprise augmente.

Suggested Citation

  • Azzouz Elhamma, 2011. "Impact de la taille sur le contenu des tableaux de bord dans les entreprises au Maroc : résultats d'une étude empirique," Post-Print halshs-00614626, HAL.
    • Handle: RePEc:hal:journl:halshs-00614626
    as

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    Cited by:

    1. Mohamed Tahrouch & Tayeb OUAZZANI CHAHDI, 2023. "Management Control and Performance in the SME Context: A Literature Review [Contrôle de gestion et performance dans le contexte PME : revue de littérature]," Post-Print hal-04162636, HAL.

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