Open AccessMANAGEMENT CONTROL SYSTEM IN THE CONTEXT OF SMES
Author(s) -
Meryem Chegri,
Hamza Rigalma,
Mohamed Torra
Publication year - 2021
Publication title -
modern management review
Language(s) - English
Resource type - Journals
eISSN - 2353-0758
pISSN - 2300-6366
DOI - 10.7862/rz.2021.mmr.16
Subject(s) - control (management) , management control system , business , context (archaeology) , knowledge management , process management , plan (archaeology) , work (physics) , management accounting , computer science , accounting , engineering , mechanical engineering , history , paleontology , archaeology , artificial intelligence , biology
Several researchers have been concerned with management control, others have analyzed the specificities of SMEs, but research relating to management control in SMEs is still scarce.
Management control is one of the foundations of company management and performance, it provides the visibility necessary to coordinate, plan and judge the actions of company stakeholders. Stemming from industrial accounting, it now appears as a means of controlling the complexity of organizations and mobilizing skills. Thus, the purpose of management control systems, in particular, is to present managers with methods and tools enabling them to provide them with useful information for decision-making.
The objective of this work is twofolded: – identify the specific features of SMEs which may have an influence on their management system and therefore on their management control practices; – draw up an overview of the different management control tools and practices adapted to SMEs to finally confirm that management control in SMEs exists.