Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

entreprise en difficulté --- entreprise en difficulté

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This master thesis investigates how management control systems are used in three
small and medium-sized (SMEs) biotechnology companies. More specifically,
Simons’ (1995) Levers of Control framework is applied. Practical examples of the four levers,
namely beliefs systems, boundary systems, diagnostic control systems and interactive control
systems are elaborated in the course of the thesis. Additionally, the influencing factors on
those levers, firm size and biotechnology industry, are examined.
Management control systems are an interesting topic for research as well as for
practice. Because Simons’ (1995) framework has many strengths, it became well-known and
is therefore also applied in this work. The motivation to conduct this thesis in the frame of
SMEs and the biotechnology sector arose from the fact that research on management control
systems in this context is still scarce nowadays.
For this thesis, a multiple case study approach was chosen as research method. In the
frame of it, six semi-structured interviews were conducted with participants from Diagenode,
Ncardia and AmplyCell, which are all biotechnology SMEs mainly based in Belgium. Data
from the interviews were complemented with data from documents like websites and
observations.
Results of the thesis are a description of a broad range of control practices which show
how the four levers of control are used in the case companies. Formal as well as informal
types of control systems are considered. Furthermore, the findings point out in what kind of
way the firm size (SMEs) and the biotechnology industry influence how the management
control systems are used: smaller firms use less formal control systems than larger enterprises.
However, this is only true for three of the levers and not for the beliefs system. The
biotechnology industry strongly influences how the beliefs systems and interactive control
systems look like and to a smaller extent the other two control systems. In addition, the results
show that the four levers are interdependent which is in line with the literature.
Limitations of this thesis are that no direct comparison could be done between SMEs
and large enterprises. Also other influencing factors, like the impact of the family in family
firms should be investigated further.
With its findings, the thesis contributes to a better understanding of management
control systems especially in the frame of SMEs.

Levers of Control, management control systems, SMEs, biotechnology --- Sciences économiques & de gestion > Multidisciplinaire, généralités & autres

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Proposition of a crisis management tool for a midsized enterprise in a Belgian industrial context with aa focus on the working capital requirement management. Some strategies to improve it and a dashboard to implement it.

Sciences économiques & de gestion > Stratégie & innovation

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Life expectancy is increasing but not the part of it where people are being in good
health. Thus, society is now opening the eyes on the seniors’ integration. Seniors represent
a vast majority of the disabled people and mobility is a major factor of their well being.
Entitled « How and to whom offering a Light Sanitary Vehicle service ? », this
master thesis is questioning a market in expansion where the main actors are all offering
the same value proposition with similar business models.
First, this paper describes the apparition and the development of the business
model concept. Then, it describes some tools, more or less common in the literature, to
help us to analyze the market and to develop innovating models. Finally, the generated
models are evaluated in term of sustainability in order to keep the best of them in the
actual environment.

Entrepreneurship --- Business model --- Health --- Mobility --- Disabled people --- Sciences économiques & de gestion > Stratégie & innovation