management control; management control systems; SMEs; contrôle de gestion; système de contrôle de gestion; PME; innovation; incertitude; contrôle de l'incertitude
Abstract :
[en] This paper discusses the characteristics of management control systems in SMEs and insists on their ability to monitor change and performance in high turbulent environment
Research Center/Unit :
CEPE - Centre d'Études de la Performance des Entreprises - ULiège
Disciplines :
Accounting & auditing
Author, co-author :
Van Caillie, Didier ; Université de Liège - ULiège > HEC - École de gestion de l'ULiège > Diagnostic et contrôle de l'entreprise - Centre d'Etude de la Performance des Entreprises (C.E.P.E.)
Santin, Sarah; Université de Liège - ULiège > HEC - Ecole de Gestion de l'ULg > Service de Diagnostic et Contrôle de l'Entreprise > 2008
Other collaborator :
Rouhana, Rima ; Université de Liège - ULiège > HEC - Ecole de Gestion de l'ULg > Service de Diagnostic et Contrôle de l'Entreprise > 2008
Language :
French
Title :
Le design du système de contrôle de gestion des PME : une quête de stabilité adaptative
Alternative titles :
[en] The design of the management control systems in SMEs : in search for an adaptative stability
Publication date :
May 2008
Event name :
28ème Congrès de l'Association Francophone de Comptabilité
Event organizer :
Association Francophone de Comptabilité
Event place :
Paris, France
Event date :
Mai 2008
Audience :
International
Main work title :
Actes du XXIIIème Congrès de l'Association Francophone de Comptabilité
Main work alternative title :
[en] Proceedings of the 28th Congress of French Accounting Association
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