Mode of governance and degree of use of the dashboard in small and medium-sized enterprises in Côte d’Ivoire

Abstract

This article examines the influence of governance modes on the utilisation of dashboards in Ivorian small and medium-sized enterprises (SMEs), taking into account structural contingency variables.By employing a mixed-methods approach—qualitative interviews with 10 key stakeholders and quantitative surveys of 234 SMEs across four major Ivorian cities—the findings highlight the pivotal role of control mechanisms. SMEs managed by owner-managers or professional managers tend to use dashboards less frequently compared to those with dedicated management controllers, due to the latter's superior objectivity and rigour. Additionally, factors such as company size and the level of digitalisation significantly enhance the adoption of dashboards, facilitating the management of complex operations. The conclusions align with previous studies, emphasising that SMEs equipped with modern IT infrastructures and formalised management practices optimise dashboard use for strategic decision-making. Theoretically, this study enriches contingency theory by illustrating how structural dimensions of SMEs interact with governance modes to influence dashboard adoption. It also nuances prior literature by indicating that centralised decision-making processes may hinder the effectiveness of formal management tools. From a practical perspective, the findings suggest that Ivorian SMEs should invest in professional management controllers and upgrade their IT infrastructures to enhance dashboard effectiveness. Establishing transparent and objective governance mechanisms emerges as a critical success factor. However, the research is limited by the sample size, which is confined to major Ivorian cities, and the potential biases inherent in self-reported data. Expanding the analysis to other geographical contexts and conducting longitudinal studies to track governance practices' evolution could provide deeper insights. These findings are also relevant to other emerging economies in West Africa, which face similar challenges in governance and digitalisation. Ultimately, the study underscores the importance of structured governance for the sustainable development of SMEs.

Keywords: Dashboard, corporate governance, formal control, SMEs.

Classification JEL : M49

Paper type: Empirical Research