Les Pratiques de Contrôle de Gestion dans les TPE du Secteur Informel : Une Étude sur les Entreprises de Bamako

Kanidiala KEITA

The Impact of Internal Control on the Financial Performance of Private Companies in Mali

Authors

Kanidiala KEITA University Institute of Management (IUG) in Bamako, University of Social Sciences and Management, Mali

Keywords:

Management control; Very small companies; Informal sector; Bamako, Mali

Abstract

Management control is an essential lever to ensure the effectiveness and efficiency of organizations, including those in the informal sector. However, its application in informal very small enterprises (VSEs) remains poorly documented and often misunderstood. This research aims to analyze the management control practices in these companies in Bamako, identifying their challenges and proposing ways to improve. Adopting an interpretative posture and an inductive reasoning, we opted for a qualitative approach based on semi-structured interviews with a reasoned sample. The thematic content analysis reveals that management control has a positive influence on the performance of informal VSEs, although its application is essentially based on empirical methods, without the use of specialized tools.

JEL Classification : M42

Type of paper : Empirical research