El-BAHITH REVIEW Number 09 _ University Of Ouargla Algeria

Diversité et performance de la participation budgétaire : cas des entreprises au Maroc ______________________________________________________________
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33 - Chapman C.S. (1997), op. cit.
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42 - Sponem S. (2002), op. cit.
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46 - Argyris C. (1952), op. cit.
47 - Merchant K. (1981), op. cit.
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53 - Nouri H. et Parker R. J. (1998), op. cit.
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55 - Ces items sont fortement inspirés de Mouline J.P. (2000), La PME familiale française et son orientation
stratégique: une étude exploratoire, Cahier de recherche n° 2000-01, GREFIGE, Université Nancy 2;
56 - Kalika M. (1987), op. cit.
57 - Ces items sont largement inspirés de Germain C. (2004), La contingence des systèmes de mesure de la
performance : les résultats d’une recherche empirique sur le secteur des PME, Revue Finance Contrôle
Stratégie, Vol.7, mars, p.33-52.
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