From the diversity of the characteristics of smes to the diversity of their management control system: the case of an elaborated purchase dashboard

Abstract : The aim of this work is: - to propose the description of a “purchase” dashboard set up in an SME in order to show that a relatively sophisticated monitoring tool can be adapted to the SME’s needs, - to identify the organizational, environmental and individual characteristics that might explain the successful implementation of this relatively elaborated tool. The study, carried out in an SME of around fifty employees within the framework of a participatory observation shows that control data are meaningful to SME managers under conditions of adaptation and that, in some cases, relatively sophisticated control systems, similar to those likely to be observed in large organizations, can be adapted to the needs of an SME.
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Communication dans un congrès
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https://hal.umontpellier.fr/hal-02078507
Contributeur : Anthony Herrada <>
Soumis le : lundi 25 mars 2019 - 13:55:23
Dernière modification le : jeudi 6 juin 2019 - 14:42:37

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  • HAL Id : hal-02078507, version 1

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Katia Dangereux, Philippe Chapellier, Fabienne Villessèque-Dubus. From the diversity of the characteristics of smes to the diversity of their management control system: the case of an elaborated purchase dashboard. 38th annual congress of European Accounting Association, Apr 2015, Glasgow, United Kingdom. ⟨hal-02078507⟩

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