Management Control Practices and Challenges in Chadian SMEs: Current Situation, Determinants, and Future Perspectives

Abstract : Management control, as both a decision-support mechanism and a strategic steering tool, constitutes a decisive lever for the competitiveness and long-term viability of small and medium-sized enterprises (SMEs) (Barth, Chen, & Wilson, 2022; Fodio & Oba, 2023). Yet in Chad, its adoption remains limited, fragmented, and often informal, reflecting the structural, organizational, and institutional constraints that weigh on the entrepreneurial fabric. This article provides an in-depth assessment of current management control practices in Chadian SMEs, identifies the key determinants of their implementation, and analyzes the main challenges hindering their diffusion and effectiveness. Methodologically, an exploratory qualitative study based on multiple case analyses was conducted with a diverse sample of SME managers from different sectors and regions. The findings reveal heterogeneous practices largely shaped by firm size, managerial education, organizational structure, and access to digital tools and financial resources (Ngatchou & Tchangue, 2025; World Bank, 2024). Major challenges include a shortage of specialized expertise (Nkundabanyanga et al., 2023), a weak culture of analytical management, and the inadequacy of available instruments relative to actual steering needs (Salifou, 2024). These results carry important theoretical implications. They enrich the literature on management control in African contexts by highlighting the central role of human capital, organizational design, and institutional constraints in the appropriation of control mechanisms. They also confirm that the effectiveness of control lies not merely in the sophistication of tools but in their contextualization and in managers’ capacity to develop organizational learning routines. The managerial implications are equally significant. They underscore the need to strengthen managerial capabilities, promote targeted training for both executives and staff, adapt control instruments to local realities, and mobilize institutional partnerships to facilitate access to financing and technology. Finally, the study opens several avenues for further research and action: examining the longterm impact of frugal innovation in management control, conducting comparative analyses with other Central African economies, and integrating emerging digital technologies as levers for professionalization. Beyond a mere technical instrument, management control thus emerges as a strategic vector of formalization, resilience, and sustainable value creation for Chadian SMEs.