Stratégie d'acteurs et processus d'introduction d'outils de contrôle de gestion en PME

This research paper deals with the issue of introducing management control in Small and Medium sized Enterprises. To complete existing research in the field, this piece of research focuses on a socio-political perspective by using the framework of the Crozier and Friedberg strategic analysis (1977). The research is based on a case study which was carried out within a SME and mobilized two research methods of access to the field : action research followed by participatory observation. The analysis of 3 failures encountered by the company during the introduction of management control tools highlights inherent mechanisms to the development of management control within SME?s. This proved that the interaction between the 3 strategic actors i.e. the Chief Executive Officer, the Chartered Accountant and the Chief Financial Officer determines the methods of introducing management control tools. The action of the CFO is perceived as a threat, which challenges the areas of uncertainty controlled by the two other actors and questions their power within the company.