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Le contrôle de gestion des entreprises de taille réduite

Abstract : A reflection is carried out on current research in small business management control. The importance but also the limits of the size factor in the implementation of management control are highlighted. The contributions of studies on the use of management control tools in SMEs, on the structuring of management control in mid-caps or on the methods of performance management in startups are underlined. Issues related to the nature of management control in small and medium-sized enterprises, its structuring as a system or as a package and its contribution to financialization or management rationalization are addressed. In the field of small business management control, the article recommends developing empirical knowledge rather than multiplying successive theorizations.
Mots-clés : Contrôle de Gestion
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https://hal-nantes-universite.archives-ouvertes.fr/hal-03791703
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Submitted on : Thursday, September 29, 2022 - 2:33:26 PM
Last modification on : Saturday, November 26, 2022 - 5:20:07 PM

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François Meyssonnier. Le contrôle de gestion des entreprises de taille réduite. Audit Comptabilité Contrôle : Recherches Appliquées, 2019, 6 (3), pp.62-82. ⟨10.3917/accra.006.0063⟩. ⟨hal-03791703⟩

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