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Enjeux et difficultés de l'introduction du contrôle de gestion : une étude de cas en PME

Abstract : It is well recognized in the management control literature that control systems become more complex as the size of the company increases. The objective of this research is to question the relation between the expansion of small and medium-sized companies and their efforts to implement additional control systems. This is why a family-owned medium-sized company in a strong growth period with belated management structuring will be described and analyzed through a longitudinal field study. Many attempts to implement management control systems in this company have been tried but none of them succeeded. The failed implementation cases will be investigated in order to identify the conditions that obstruct the successful implementation of management control systems. In sum, what this research may demonstrate is that the implementation of management control systems is not a context-free process and should not be modelled in static relationships. It mainly depends on the actors (in a cognitive approach, their knowledge and their systems of representations) and the type of control in the organization. An awareness of the key-factors and the concerned actors may provide a new way of understanding the implementation of management control systems. The study makes several contributions to the literature. Furthermore, it provides the basis for the development of more complex models to extend our understanding of the process of implementing control systems and the influencing factors
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Submitted on : Thursday, March 29, 2018 - 1:52:33 PM
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  • HAL Id : tel-01752614, version 1


Cindy Zawadzki. Enjeux et difficultés de l'introduction du contrôle de gestion : une étude de cas en PME. Gestion et management. Université Paul Verlaine - Metz, 2009. Français. ⟨NNT : 2009METZ002D⟩. ⟨tel-01752614⟩



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