pratiques managériales; contrôle de gestion; gestion de la performance; PME; étude de cas; RDC; afrique subsaharienne
Abstract :
[en] This research aims at describing control/management practices in African organizations through a multi-site case study of four SMEs in the city of Bukavu, DR Congo. Singularly, we try to highlight indigenous control/management practices which might be specific to the Congolese context, and we assess their contribution to SMEs performance. To do so, we first proceed by describing the context of the study (section 1), the adopted research design (section 2), and then results are presented and discussed (section 3) and, and put in perspective through the lenses of contemporary business practices (section 4).
Research Center/Unit :
CEPE - Centre d'Études de la Performance des Entreprises - ULiège
Disciplines :
Accounting & auditing
Author, co-author :
Chiriwami Luvuga, Marcellin
Bugandwa Mungu Akonkwa, Déogratias; Catholic University of Bukavu (UCB – Bukavu)
Van Caillie, Didier ; Université de Liège - ULiège > HEC Recherche > HEC Recherche: Strategy & Performance for the Society ; Université de Liège - ULiège > HEC Liège : Centres attachés > Centre d'Etude de la Performance des Entreprises (C.E.P.E.) ; Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit: Diagnostic et contrôle de l'entreprise
Language :
English
Title :
Informality, Control/management practices and performance of small Congolese enterprises: a focus on SMEs in the city of Bukavu
Alternative titles :
[fr] Informalité, pratiques de contrôle et de gestion et performance des petites entreprises congolaises : un focus sur les PME de la Ville de Bukavu
Publication date :
June 2023
Main work title :
Casebook of Indigenous Business Practices in Africa: Trade, Production and Financial Services – Volume 2
Main work alternative title :
[fr] Recueil de pratiques commerciales indigènes Pratiques commerciales en Afrique : Commerce, production et services financiers - Volume 2
Author, co-author :
Ogechi Adeola; Lagos Business School, Pan-Atlantic University, Nigeria)
