The contingency of the adoption of costing tools in SMEs - Diouf, Moussa
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The importance of costing tools in the performance management of small and medium-sized enterprises (SMEs) in Senegal remains an aspect that has been little addressed in management control research.Using contingency theory, our results show that costing tools, despite their low level of use, are still present in some SMEs, even the smallest. Secondly, the analysis of empirical data via binary logistic regression also confirms that structural factors (size, sector of activity, computerization of activities) and behavioral factors (type of training, professional experience and strategic vision)…mehr

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Produktbeschreibung
The importance of costing tools in the performance management of small and medium-sized enterprises (SMEs) in Senegal remains an aspect that has been little addressed in management control research.Using contingency theory, our results show that costing tools, despite their low level of use, are still present in some SMEs, even the smallest. Secondly, the analysis of empirical data via binary logistic regression also confirms that structural factors (size, sector of activity, computerization of activities) and behavioral factors (type of training, professional experience and strategic vision) significantly explain the degree of use of costing tools in SMEs.
Autorenporträt
Moussa DIOUF is a teacher-researcher in management sciences at the Catholic University of West Africa (UCAO/St Michel -Dakar-Senegal);Specialty: Accounting - Management Control;Research areas: Management control in SMEs.