L'impact de la strategie sur le contenu des tableaux de bord : cas des entreprises au Maroc

Elhamma, Azzouz

doi:10.3917/rcg.014.0057

Cited by 3 publications

(2 citation statements)

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“…Especially, accounting and management control in Morocco are largely drawn on the French model. Management control is based especially on the budgetary systems and financial indicators (tableaux de bord) (Elhamma, 2012a(Elhamma, , 2014. The budgetary control is considered as a central tool of the management control.…”

Section: Moroccan Context and The Influence Of French Protectoratementioning

confidence: 99%

The relationship between budgetary evaluation, firm size and performance

Elhamma

2015

Journal of Management Development

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Purpose – The purpose of this paper is to present the main results of the first empirical study done in Morocco and attempts to highlight the impact of the firm size on the budgetary evaluation and its performance according to the firm size. Design/methodology/approach – Data were collected using a questionnaire sent to the Moroccan firms. A total of 62 questionnaires were correctly returned. The response rate was 15 per cent. Findings – In this research, we identified three principal styles of budgetary evaluation: “strict budgetary evaluation” adopted by 21 per cent of the sample; “moderate budgetary evaluation” adopted by 27.4 per cent of the surveyed enterprises; and “lower budgetary evaluation” adopted by 51.6 per cent of the sample. The first style is adopted especially by large firms. The firm’s performance is significantly and positively correlated with the budgetary evaluation in large enterprises. This correlation is not significant in SMEs. Practical implications – The findings of this research can help managers of companies in emerging economies in the choice of a better budgetary evaluation system. Originality/value – The outcomes of the study are relevant both to the literature on budgetary evaluation in particular and on management control in general, since they determine that the correct fit between budgetary evaluation and firm size causes a positive and significant change in the firm’s performance.

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Section: Moroccan Context and The Influence Of French Protectoratementioning

confidence: 99%

The relationship between budgetary evaluation, firm size and performance

Elhamma

2015

Journal of Management Development

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“…Toutefois certaines études (Takoudjou et al,2018; Germain,2001Germain, ,2005Germain, , 2006Nobre,2001b) mettent en évidence des typologies et l'influence de certains facteurs de contingence sur le contenus des tableaux de bord. Ces différences de contenus des tableaux de bord dans les typologies mentionnées, reliées à des entreprises différentes, s'expliquent par le profil du dirigeant (Takoudjou Nimpa et al, 2018), la stratégie poursuivies par les dirigeants (Elhamma, 2011). Certains travaux ( Germain,2001 ; Zian,2013) mettent en évidence le dégré de sophistication et l'utilisation des tableaux de bord.…”

Section: Pilotage De La Performance En Contexte Pmeunclassified

Pratiques De Tableaux De Bord Dans Les PME : Une Etude Des Caracteristiques Et Raisons D’utilisation En Côte d’Ivoire

Seydou

2020

ESJ

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The purpose of this article is to understand the forms that dashboards take in an SME context and the reasons for their use. A qualitative exploratory study on a sample of 21 SMEs reveals various forms and reasons for using dashboards or not. The results showed two types of businesses. Those whose leaders claim to use a dashboards and those who do not use it a priori. For the first companies, the dashboards used are reactive with a production frequency that can range from monthly to year. And from one day in real time to one month. They are used for monitoring activities, training competition between employees, efficiency and the obligation to achieve results, and cohesion between the hierarchy and operational staff. For the second companies, contrary to the assertion of the members of the surveyed management teams, this exists in physical form in income statement or in invisible form in the manager's cognitive. They perceive the tool as reserved for large companies, for the development of their activity. Informal practices coexist with formal practices. This report would be in part the effect of the imprints of the oral culture of the African peoples.

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