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.