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Mechanism of Effective Implementation of a Management Control System in Liberal Enterprises: The Case of Medical Offices

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DOI: 10.23977/icemei.2019.003


YANG Qing, DEMBELE Alain Abdoulkarime

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Globalization and the complexity of exchanges have pushed companies to develop effective management tools for over twenty years in order to apprehend the human, technical and financial environment in which they operate. It is in the eyes of managers that management control is seen as an indispensable tool insofar the feedback of financial information in a way regular and precise has become necessary. The purpose of this article is to study the problematic of implementing an effective management control system within liberal companies. To do this, our research question is as follows: What are the contributions of an effective management control system in the liberal companies and what are the key factors of success of such a system? This writing will be supported by an empirical study conducted in five medical offices through a questionnaire survey; to achieve a more concrete vision of our research. Initial results indicate that management control can be successfully implemented in these organizations. Indeed, it is the conditions of its implementation that determine its success.


Effective Implementation, Management Control System, Liberal Enterprises, Medical Offices

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