Under what conditions is management control a support for the development of social performance in a high-growth SME? / Camille TURQUAIS / 2022

Titre : Under what conditions is management control a support for the development of social performance in a high-growth SME? Type de document : Mémoire Auteurs : Camille TURQUAIS, Auteur Année de publication : 2022 Importance : 35 p. Note générale : Pour accéder aux fichiers PDF, merci de vous identifier sur le catalogue avec cotre compte Office 365 via le bouton CONNEXION en haut de la page. Langues : Anglais (eng) Mots-clés : Management SME ; CONTROLE DE GESTION ; CAPITAL HUMAIN Résumé : This dissertation exercise has for subject the social performance in an high-growth SME improved by management control or not. For this exercise, two methodologies will be used. The academic review and the five qualitative interviews conducted as part of this exercise will allow us to question our three hypotheses. Firstly, throughout its life, the SME encounters difficulties, but more particularly during its growth phase, when it is confronted with a lack of resources. Indeed, it is when it grows too quickly that it is observed that the tools are too small to follow the development. Secondly, an another of my hypotheses is based on the fact that at first sight the functions of human resources and finance are different, but when you take a closer look in we see that there are similarities and complementarities whether it be on the objectives or on the tools. Finally, my last hypothesis is that, by being closely linked, financial performance contributes to social performance through management control and by providing better tools. Owing to this qualitative method of academic review and individual interviews, we will discover trends and opinions while digging into the discourse to discover the real meaning of words and behaviors. Focusing here more on the why and how than the what of quantitative analysis, we will seek to answer our question by drawing on social phenomena based on the direct experiences of individual respondents. Our qualitative interviews were constructed in the same way as this work with a first part defining performance, a second part collecting human resources needs and a third part source of solution through management control. Programme : PGE-Reims Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=571598