Mastering Management Control to Optimize SME Performance: A Bibliometric Review

This article proposes a bibliometric analysis of the literature review devoted to management control and performance in small and medium-sized enterprises. It is now clear that control tools promote effective governance and management of companies and organizations. Management control is one of these well-known practices, but it is still too often regarded as a simple tool for assessing corporate performance. This article first introduces the field of management control, and then discusses the notion of corporate performance and its place in management science literature. Finally, the article looks at the role of management control in steering and improving performance in the context of small and medium-sized enterprises.