Research on the Practices of Management Control by Malian Managers: An Investigation in Industrial Units

Dembele Alain Abdoulkarime, Qing YANG

Abstract


Faced with an uncertain environment and the economic activity conjuncture, the search for profit is nowadays a major challenge that challenges all industrial companies. Following this environmental constraint, the authors propose in their literature review that management control influences the managerial performance of companies. The purpose of this article is to analyze management control practices in face to the growing needs of industrial enterprises. This study also allows us to have a cross-cutting view of management control practices in Mali. In the trouble to better apprehend the problem of our study, the main question its worn on: What are the methods and tools of management control most used by managers of Malian industrial units? To this end, we conducted a survey of a sample of thirty Malian industrial enterprises in the capital. The results show that management control practices differ from one company to another and that the use of management control has a positive influence on the financial profitability of the company. These results call for additional research.

Keywords


Management control; Industrial units; Manager; Public Limited Companies (PLCS); Limited liability company (LLCs)


DOI
10.12783/dtssehs/icssm2018/27097

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