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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

From the results of an empirical research, this article examines the impact of the size on the performance measurement systems of the 62 Moroccan firms. The principal results of this research show that the increasing firm size is identified as factor which tends to foster a more balanced approach.

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-00670474, HAL.
    • Handle: RePEc:hal:journl:halshs-00670474
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00670474
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    References listed on IDEAS

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    1. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    2. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    3. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.
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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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    More about this item

    Keywords

    tableaux de bord; taille; PME; entreprises de grande taille.; entreprises de grande taille;
    All these keywords.

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