ngongang, dagobert université de ngaoundéré - faculté des sciences économiques et de gestion (fseg), Ngaoundéré, cameroun , noumouen njojo, jean gabriel université de ngaoundéré - faculté des sciences économiques et de gestion (fseg), Ngaoundéré, Cameroun

Facteurs de contingence et nature du contrôle de gestion dans les PME camerounaises

30033

This study has a double objective: analyze the practice of management control and appreciate the relationship on the one hand between behavioral contingency factors, the existence and nature of management control and on the other hand between the structural contingency factors and the formalization and the use of management control tools. Base on a sample of 89 Cameroon SME, the results indicate that management control is practiced in all companies, it is formalized and that the use of tools is mostly low. There is a link between contingency factors and the existence, formalization, the use of tools and the nature of management control.

79

Behavioral contingency factor , Structural contingency factors , management control

Revue Africaine De Management

91