@incollection{, C21C2158938A9046661FB0345D8BA46A , author={{RazzoukiMustapha} and {KhadijaBenazzi}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}20316 } @book{b0, , title={{Management control systems in research and development organizations: the role of accounting, behavior and personnel controls. Accounting, Organizations and Society}} , author={{ MAbernethy } and { PBrownell }} , year={1997} } @incollection{b1, , title={{Management control systems, business strategy and performance: A comparative analysis of family and non-family businesses in a transition economy in sub-Saharan Africa}} , author={{ MAcquaah }} , journal={{Journal of Family Business Strategy}} , year={2013} } @book{b2, , title={{L'instrumentation du contrôle de gestion dans les entreprises au Sénégal. Recherches en sciences de gestion}} , author={{ BBampoky } and { FMeyssonnier }} , year={2012} } @incollection{b3, , title={{Management control systems and performance in small and medium family firms}} , author={{ ADuréndez } and { DRuíz-Palomo } and { DGarcía-Pérez-De-Lema }} , journal={{European Journal of Family Business}} , year={2016} } @incollection{b4, , title={{The design and use of performance management systems: An extended framework for analysis}} , author={{ AFerreira } and { DOtley }} , journal={{Management Accounting Research}} 20 , year={2009} } @book{b5, , title={{Toward an integrative framework of organizational control. Accounting, organizations and society}} , author={{ EFlamholtz } and { TDas } and { ASTsui }} , year={1985} } @incollection{b6, , title={{Determinants and effects of subjectivity in incentives}} , author={{ DGibbs } and { AMerchant } and { AVan-Der-Stede } and { EVargus }} , journal={{The Accounting Review}} 409 , year={2004} } @incollection{b7, , title={{Management control practices in Somalia's traditional clannish}} , author={{ BHared } and { AZarifah } and { SHuque }} , journal={{Procedia -Social and Behavioral Sciences}} , year={2014} } @book{b8, , title={{Exploring Corporate Strategy: Strategy: Text and Cases. Pearson Education Limited. éd. s.l}} , author={{ GJohnson } and { KScholes } and { RWhittington }} , year={2005} , publisher={Prentice-Hall Financial Times} } @book{b9, , title={{La fonction contrôle de gestion: proposition d'une. Association Francophone de Comptabilité | « Comptabilité -Contrôle -Audit}} , author={{ CLambert } and { SSponem }} , year={2009} } @incollection{b10, , title={{Management control systems as a package-Opportunities, challenges and research directions}} , author={{ TMalmi } and { DABrown }} , journal={{Management Accounting Research}} 19 , year={2008} } @book{b11, , title={{Facteurs de contingence et nature du contrôle de gestion dans les PME camerounaises}} , author={{ DNgongang } and { JNoumouen Njojo }} , year={2018} , note={Revue africaine de management} } @book{b12, , title={{The Mediating Role of Management Control System in the Relationship between Corporate Governance and the Performance of Bailed-out Banks in Nigeria. Social and Behavioral Sciences}} , author={{ SNuraddeen } and { MChe Zuriana } and { MRapiah }} , year={2014} } @book{b13, , title={{A conceptual framework for the design of organizational control mechanisms}} , author={{ WGOuchi }} , year={1979} } @incollection{b14, , title={{Governance and indigenous social entrepreneurship: when context counts}} , author={{ JOverall } and { PTapsell } and { CWoods }} , journal={{Social Enterprise Journal}} , year={2010} } @book{b15, , title={{Organizational culture and leadership}} , author={{ EHSchein }} , year={1997} , note={2nd ed) éd. San Francisco: Jossey-: s.n} } @book{b16, , title={{Levers of Control}} , author={{ RSimons }} , year={1995} , publisher={Harvard Business School Press} , address={Boston} } @book{b17, , title={{Management controls in family-owned businesses: a case study of an Indonesian family owned university. Accounting Forum}} , author={{ SUddin } and { INoormansyah } and { MTsamenyi }} , year={2008} 32 }