Influence of contingency factors on the use of management control tools in SMEs in Côte d’Ivoire

Abstract

The main objective of this study is to analyze the influence of contingency factors on the use of management control tools in Small and Medium-sized Enterprises (SMEs) in the district of Abidjan. To conduct this research, a convenience sample of 52 SME managers was used. The study relies on a quantitative approach grounded in a hypothetico-deductive methodology and employs Pearson correlation tests, Chi-square correlations, and Cramer's V. The following results were obtained: organizational size, the manager’s type of training, and the manager’s level of education positively influence the use of management control tools in small enterprises in the district of Abidjan, whereas organizational age negatively influences their use.

This research adopts a strictly quantitative approach with a positivist stance based on a hypothetico-deductive method. A questionnaire was administered to 52 SME managers in the district of Abidjan using a convenience sampling technique, specifically purposive sampling. The survey was conducted over a period of 27 days. The questionnaire covered the full scope of this research. Data collected were processed using SPSS and EPIDATA software. Anchored in contingency theory, the study confirms that organizational size, the manager’s type of training, and the manager’s educational level positively influence the use of management control tools in small enterprises in the district of Abidjan, while organizational age exerts a negative influence on their use.

Classification JEL : M41

Paper type:  Empirical Research