Les bananes d'Afrique
This paper presents empirical findings of a survey conducted with 50 Tunisian industrial firms. This paper aims to test the validity of the relationship between several characteristics of management control systems (formalization, flexibility, horizon, centralization and intensity) and internal culture of the organization. Results show that the relation between corporate culture and management control exists but it's globally weak. It seems that the management control has a tendency to be affected by culture only if this culture is a market cultur

Abstract (Summary)

This paper presents empirical findings of a survey conducted with 50 Tunisian industrial firms. This paper aims to test the validity of the relationship between several characteristics of management control systems (formalization, flexibility, horizon, centralization and intensity) and internal culture of the organization. Results show that the relation between corporate culture and management control exists but it's globally weak. It seems that the management control has a tendency to be affected by culture only if this culture is a market culture.

Full Text

(7955 words)
Copyright Direction et Gestion SARL Nov/Dec 2005

Une littérature importante porte sur les systèmes de planification et de contrôle. Pourtant, si ce thème n'apparaît pas aujourd'hui comme un problème nouveau, il semble qu'il soit resté cantonné dans des aspects techniques et structurels. Et même la tendance qui s'intéresse à la dimension humaine et sociale du contrôle de gestion, notamment dans les pays anglosaxons, se situe plutôt dans le cadre de la gestion budgétaire et reprend souvent des thèmes comme la participation et la motivation (Naro, 1998).

De nombreuses études ont tenté d'analyser les liens entre le contrôle de gestion et tout un ensemble de variables internes ou externes (l'environnement, la technologie, la taille de l'entreprise, etc.). Pourtant, d'autres variables contingentes