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L'évolution du fonctionnement de la PME lors de l'introduction du contrôle de gestion : leçons d'un échec

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  • Cindy Zawadzki

    (RMS - Reims Management School)

Abstract

The change of organizational fucntionnement is analyzed thanks to the structuring processes of management control system in a SME. A longitudinal case study is launched with participant-observer and research intervention. Three unsuccessful cases for the adoption of management control system by this SME have taken place. The analysis indicates that the structuring of MCS has to be done thanks a unlearning process and the modification of cognitive schemas. The introduction of management control system has to be done in an endogenous way and the chartered accountant of the SME is found to be the key actor in this situation, as the owners.

Suggested Citation

  • Cindy Zawadzki, 2011. "L'évolution du fonctionnement de la PME lors de l'introduction du contrôle de gestion : leçons d'un échec," Post-Print hal-00650594, HAL.
    • Handle: RePEc:hal:journl:hal-00650594
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650594
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    References listed on IDEAS

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    Cited by:

    1. Dominique Barbelivien, 2014. "La Structuration Du Systeme De Pilotage De La Performance Au Sein D’Une Eti La Differencie-T-Elle De La Pme ? Le Cas D’Une Eti Familiale Du Grand Ouest," Post-Print hal-01899733, HAL.

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