Management control systems in SMEs: a study using a contingency approach
(2007) International Management Control Systems Research Conference — Location: Paris (12.September.2007)
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- Authors
- Abstract
- The aim of this exploratory research is to analyse Management Control Systems (MCS) using a comprehensive contingency approach in a sample of SMEs. Although existing research has demonstrated that MCS design is influenced by a number of factors, its role in the SME context has received little attention. We define MCS applying the mechanistic-organic continuum and develop hypotheses taking into account the specificities of SMEs. We use quantitative methodology, collecting data through a survey and testing our hypotheses in a moderated regression analysis. The results show that both MCS characteristics and scope are important in determining factors affecting MCS. General manager characteristics are the most significant explanatory variables. Depending on the scope, technology and strategy explain some aspects of MCS in SMEs while the environment is significant in explaining others. Our research reveals the coexistence of aspects of MCS which have previously been considered mutually exclusive.
- Affiliations
Louvain School of Management Accounting & Finance FUCaM Sciences de gestion SKEMA Business School ECCCS Research Center Iéseg, School of Management Finance
Citations
Provost, A.-C., Bollaert, H., & Roussel, C. (2007). Management control systems in SMEs: a study using a contingency approach. International Management Control Systems Research Conference, Paris. https://hdl.handle.net/2078.5/250170