000			01582cam a2200277 4500500
005			20250112021531.0
041			_afre
042			_adc
100	1	0	_aMeyssonnier, François _eauthor
245	0	0	_aManagement control in small enterprises
260			_c2019.
500			_a21
520			_aThis 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.
690			_astate of the art
690			_astart-ups
690			_amanagement control
690			_asmall and medium-sized enterprises
690			_amid-caps
690			_astate of the art
690			_asmall and medium-sized company
690			_astart-up
690			_amid-cap
690			_amanagement control
786	0		_nACCRA | 6 | 3 | 2019-09-16 | p. 63-82
856	4	1	_uhttps://shs.cairn.info/journal-accra-2019-3-page-63?lang=en
999			_c136305 _d136305