LES FACTEURS DE CONTINGENCE DE L’INNOVATIVITE ORGANISATIONNELLE EN COMPTABILITE ET CONTROLE DE GESTION : CAS DES PETITES ET MOYENNES ENTREPRISES SENEGALAISES

Résumé

The contingency of the adoption of managerial innovations in accounting and management control has been the subject of few scientific articles in Africa in general and in Senegal in particular.

By mobilising the theory of the adoption of innovations, in a contingency approach, we seek to fill this gap through a quantitative study conducted among 78 small and medium-sized enterprises (SMEs). Our results show, on the one hand, a low rate of organisational innovativeness within SMEs, even if a clear progression was observed (compared to the result of Diop, 2016). On the other hand, the analysis of the empirical data confirms that the age of the SME, the ownership structure and the existence of planning models are the factors that explain organisational innovativeness within SMEs. The study also provides recommendations for managers to address the issue of financing managerial innovations.