Management Control in Medium Tunisian Enterprises: A Study through Cognitive Mapping of Management Controllers

In this article we will try, on the one hand, to make a literature review of studies on the determinants of the design of the control system management in medium enterprises. On the other hand, we will try to propose and analyze the contingency factors will have an impact on the development of the function of management control as perceived by Tunisian management controllers. The study will be conducted through the method of cognitive mapping among four management controllers from Tunisian industrial midsize enterprises.