L'exercice du contrôle de gestion en contexte PME : entre connu et inconnu

While neglected for a long time in the specialized literature, the management control function
practiced in SMEs has however been depicted during the last years by numerous grounded
researches. A comparison of the results from theses researches, led in a behavioral accounting
perspective or in an instrumental one, allows to infer a general conceptual framework largely
shared by the literature and depicting, in a contingent perspective, how the design of the
management control system is progressively emerging within a SME (the known). It also
highlights the presence of many homogenous subgroups amongst SMEs (such as high-tech
SMEs), whose the specificities are largely ignored by the literature, and the existence of some
research analytical viewpoints still rarely explored in this literature (such as the link between
the risk perception by an entrepreneur and the design of the management control system he
implements).