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L'instrumentation du contrôle de gestion dans les entreprises au Sénégal

Author

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  • Boniface Bampoky

    (UMMISCO - Unité de modélisation mathématique et informatique des systèmes complexes [Bondy] - UGB - Université Gaston Berger de Saint-Louis Sénégal - IRD - Institut de Recherche pour le Développement - UPMC - Université Pierre et Marie Curie - Paris 6 - UY1 - Université de Yaoundé I - Institut de la francophonie pour l'informatique - UCA - Université Cadi Ayyad [Marrakech] - UCAD - Université Cheikh Anta Diop de Dakar [Sénégal])

  • François Meyssonnier

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Exploratory interviews with 10 companies followed by a confirmatory survey of questionnaires among 130 representative companies are used to describe management control practices of companies in Senegal.

Suggested Citation

  • Boniface Bampoky & François Meyssonnier, 2012. "L'instrumentation du contrôle de gestion dans les entreprises au Sénégal," Post-Print hal-00690927, HAL.
    • Handle: RePEc:hal:journl:hal-00690927
    Note: View the original document on HAL open archive server: https://hal.science/hal-00690927
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    References listed on IDEAS

    as
    1. Efferin, Sujoko & Hopper, Trevor, 2007. "Management control, culture and ethnicity in a Chinese Indonesian company," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 223-262, April.
    2. repec:dau:papers:123456789/12245 is not listed on IDEAS
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    6. Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 735-764.
    7. Héla Yousfi, 2007. "Gérer en Jordanie. Une coexistence problématique entre système hiérarchique et idéal religieux," Revue française de gestion, Lavoisier, vol. 171(2), pages 157-173.
    8. Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 7-26.
    9. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, HAL.
    10. Maurice Gosselin & Pierre Mevellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," ACCRA, Association francophone de comptabilité, vol. 9(3), pages 87-109.
    11. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," Post-Print halshs-00582782, HAL.
    12. Denis Choffel & François Meyssonnier, 2005. "Dix ans de débats autour du Balanced Scorecard," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 61-81.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Francois-Xavier Mayegle & Solange Ngo Nguidjol, 2017. "Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(2), pages 25-42, May.
    2. Boniface Bampoky, 2018. "How to improve the management of the Senegalese public sector companies' performance? [Comment améliorer le pilotage de la performance des entreprises du secteur public sénégalais ?]," Post-Print hal-01907807, HAL.
    3. François-Xavier Mayegle & Georges Wandji, 2017. "The Influence of Environmental Contingency on Management Control Practices in Economies Without Financial Markets: The Case of Cameroon," Noble International Journal of Economics and Financial Research, Noble Academic Publsiher, vol. 2(7), pages 98-112, July.
    4. C. Pezon, 2018. "Analyse rétrospective du secteur urbain de l'eau potable au Sénégal: un partenariat public-privé à l'épreuve du temps," Post-Print hal-02012224, HAL.
    5. Serigne Diop, 2015. "L'Impact De L'Adoption Des Systemes De Couts A Base D'Activites Sur La Performance Des Entreprises Senegalaises," Post-Print hal-01300862, HAL.
    6. François Meyssonnier & Moussa Awaleh Osman, 2018. "Une contribution à l’étude du contrôle de gestion en Afrique : le cas des entreprises de Djibouti," Post-Print hal-01907997, HAL.
    7. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.

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