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How can management control support the growth of innovative SMEs ?
[Comment le contrôle de gestion peut accompagner la croissance des PMEs innovantes ?]

Author

Listed:
  • Jérôme Duprat

    (CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UMLP - Université Marie et Louis Pasteur)

Abstract

This article proposes an original theoretical approach of the management control's development in the SME growing by innovation. It deals with the ambidexterity of the management control, with the necessary emergence of an interactive and evolutionary formal control, next to the informal control, with the adaptation of the control according to the stage of development. It presents a typology of the SME growing by innovation according to the strategic development's directions and the degree of innovation, and explains the tools of control adapted according to this typology.

Suggested Citation

  • Jérôme Duprat, 2017. "How can management control support the growth of innovative SMEs ? [Comment le contrôle de gestion peut accompagner la croissance des PMEs innovantes ?]," Post-Print hal-01515967, HAL.
    • Handle: RePEc:hal:journl:hal-01515967
    Note: View the original document on HAL open archive server: https://ube.hal.science/hal-01515967v1
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