A contribution to the study of management control structuring in SME : the case of three family and industrial medium-sized companies
The study of the implementation of management control in three French, family and industrial, medium-sized companies points out that it depends not only on the company size and that management control is more based on a logic of rationalization than on a finance one. The structuring process of management control is limited in its objectives and incomplete in the resulting tools. The performance management system leads to grant only a moderated power of influence to the new management controller.