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FROM DIVERSITY OF SMEs’ CHARACTERISTICS TO DIVERSITY OF THEIR MANAGEMENT CONTROL SYSTEM : THE CASE OF AN ELABORATE PURCHASE DASHBOARD
[De La Diversite Des Caracteristiques Des Pme A La Diversite De Leur Systeme De Contrôle De Gestion : Le Cas D’Un Tableau De Bord Achat Elabore]

Author

Listed:
  • Katia Dangereux

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Philippe Chapellier

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

  • Fabienne Villesèque-Dubus

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

Abstract

The aim of this work is: - to propose a description of a "purchase" dashboard set up in a SME in order to show that a relatively sophisticated monitoring tool can be adapted to the SME's needs, - to identify organizational, environmental and individual characteristics that might explain the success of implementation of this relatively elaborate tool. The study led in a SME of about fifty employees within the framework of a participating observation shows that data of control are meaningful to top managers of SMEs on condition of adaptation and in some cases, relatively sophisticated control systems, similar to those likely to be observed in large organizations, can be adapted to the SME's needs.

Suggested Citation

  • Katia Dangereux & Philippe Chapellier & Fabienne Villesèque-Dubus, 2014. "FROM DIVERSITY OF SMEs’ CHARACTERISTICS TO DIVERSITY OF THEIR MANAGEMENT CONTROL SYSTEM : THE CASE OF AN ELABORATE PURCHASE DASHBOARD [De La Diversite Des Caracteristiques Des Pme A La Diversite De," Post-Print hal-01899657, HAL.
    • Handle: RePEc:hal:journl:hal-01899657
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899657
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    References listed on IDEAS

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