Les tableaux de bord prospectifs adoptés par les PME algériennes : réalité et perspectives

الملخص EN

This paper aims to determine the influence of contingency factors on the utility of balanced scorecards in the performance management of SMEs.

more specifically, it is to provide an explanatory framework to the practice of SMEs’ balanced scorecards.

the literature review has allowed, on the one hand, to understand the main theoretical concepts used in this work and, on the other hand, to present and discuss a mixed theoretical framework on which is based the development of our research model.

from a hypothetical-deductive methodology, this explanatory model of the utility of balanced scorecards in the performance management of SMEs is proposed.

this model incorporates one dependent variable performance management, seven explanatory variables (organizational and behavioral types), and one intermediate variable characteristics of balanced scorecards.

this model is then tested empirically.