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La structuration du système de pilotage de la performance au sein d'une ETI la différencie-t-elle de la PME ? Le cas d'une ETI familiale du Grand Ouest


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  • Dominique Barbelivien

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

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    Cet article propose une étude du cas d'une entreprise familiale qui vient d'entrer dans la catégorie des ETI par son chiffre d'affaires. Nous observons le début de la structuration de son système de pilotage de la performance. Nous nous proposons de montrer que la structuration d'un SPP ou tout du moins la volonté de la faire, peut permettre de différencier l'ETI de la PME

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    Bibliographic Info

    Paper provided by HAL in its series Working Papers with number hal-00934226.

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    Date of creation: 21 Jan 2014
    Date of revision:
    Handle: RePEc:hal:wpaper:hal-00934226

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    Keywords: ETI ; Système de pilotage de la performance ; entreprise familiale;

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    1. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    2. Astrachan, Joseph H., 2010. "Strategy in family business: Toward a multidimensional research agenda," Journal of Family Business Strategy, Elsevier, vol. 1(1), pages 6-14, March.
    3. Sarah Santin & Didier Van Caillie, 2008. "Le Design Du Système De Contrôle De Gestion Des Pme: Une Quête De Stabilité Adaptative," Post-Print halshs-00525973, HAL.
    4. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    5. Fabienne Villesèque-Dubus & Jean-Marie Courrent, 2008. "Recherches en contrôle de gestion et PME : évolution et logiques de structuration," Post-Print halshs-00525999, HAL.
    6. Michel Marchesnay, 1991. "La PME : une gestion spécifique," Économie rurale, Programme National Persée, vol. 206(1), pages 11-17.
    7. Wacheux, Frédéric, 1996. "Méthodes qualitatives de recherches en gestion," Economics Papers from University Paris Dauphine 123456789/3659, Paris Dauphine University.
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