A Study of the Introduction of Management Control Process in SMEs
Nobre, Thierry
A Study of the Introduction of Management Control Process in SMEs - 2013.
16
This research paper deals with the issue of introducing management control in small- and medium-sized enterprises (SMEs). To complete existing research in the field, this study focuses on a socio-political perspective by using the strategic analysis framework of Crozier and Friedberg (1977). The case study was carried out within an SME and mobilized two field research methods: action research, followed by participatory observation. The analysis of three failures encountered by the company during the introduction of management control tools highlights mechanisms inherent to the development of management control within SMEs. This proved that the interaction between the three strategic actors-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.
A Study of the Introduction of Management Control Process in SMEs - 2013.
16
This research paper deals with the issue of introducing management control in small- and medium-sized enterprises (SMEs). To complete existing research in the field, this study focuses on a socio-political perspective by using the strategic analysis framework of Crozier and Friedberg (1977). The case study was carried out within an SME and mobilized two field research methods: action research, followed by participatory observation. The analysis of three failures encountered by the company during the introduction of management control tools highlights mechanisms inherent to the development of management control within SMEs. This proved that the interaction between the three strategic actors-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.
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