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This article considers current research on management control in small enterprises. It highlights how the size of the business affects the implementation of management control, but also the limits of its importance. The contributions of studies on the use of management control tools in small and medium-sized enterprises, on the structuring of management control in mid-caps, and on the methods of performance management in start-ups are underlined. Issues related to the nature of management control in small and medium-sized enterprises, its structuring as a system or as a package, and its contribution to financializing or rationalizing management are addressed. In the field of small enterprise management control, the article recommends developing empirical knowledge rather than multiplying successive theorizations.