Payroll management for Malian SMEs

This book is the fruit of a study involving Malian SMEs. It is the result of numerous stereotypes indicating that African SMEs are lacking in the use of management tools. Indeed some analysts tend to support a loyal preference among SME managers for informal (intuitive) management. Others assert the presence of a mixed management style i.e. straddling the line between informal (intuition) and formal (normative tools). Referring to the general philosophy of the contingency theory of (Affès and Chabchoub 2007) we support the logic that two companies belonging to the same sector producing in the same way of the same size or age will never have the same way of doing control. The study starts from the premise that building a control system generally requires a tailor-made approach (Giraud et al 2005). It focuses on the analysis of the link between payroll management instrumentation and contingency factors. We use a mixed-method approach combining qualitative and quantitative research.