Les tableaux de bord : une aide dans la prise de décision des PME en quête de performance ?

Abstract

Over the past few years, management control has been criticized and often relegated to the background. However, there has been a recent surge of interest in this tool. This reappraisal takes on particular importance in the context of small and medium-sized enterprises (SMEs). SMEs, an essential pillar of the economy, are today facing heightened vulnerability, accentuated by recent changes in the economic environment. This situation has given rise to a renewed interest in management methods, in particular dashboards, which are proving to be relevant in strengthening their ability to adapt and optimize in this changing context. The main objective of this thesis is to examine how dashboards contribute to decision-making and performance in SMEs. To answer this question, the research explores various aspects related to dashboards in the SME context through scientific analysis and interviews.