The complexity of the budgetary systems as a sign of the universalism of the systems of control? The case of the Tunisian SMEs
This work aims to determine to what extent the characteristics of the budgetary systems are connected to different contingencies or to universal managerial practices. The typological analysis done on a sample of 116 Tunisian managers of SMEs allows to identify the existence of four types of budgetary systems. The multivariable analysis shows that managers with different profiles and who operate in different environments, have and use different budgetary systems. But this work also shows the existence of universal managerial practices which can be analyzed as the fruit of uniform practices connected to the training of the managers, leading them to adopt the same practices as those which are taught in the universities or business schools.