role of the internal control system in preventing difficulties in businesses in Mali: case of SME-SMIS in the Dialakorobougou industrial zone

Abstract

This article is devoted to the role of the internal control system in Small and Medium Enterprises or Industries (SME-SMIS) in Mali, in the industrial zone of Dialakorobougou in order to improve their management. Achieving this objective required the choice of the hypothetico-deductive approach, which consists of undertaking a process of verification and explanation. Our sample size is eight (8) companies for seven hundred and seventeen (717) personnel. For the validation of our formulated hypotheses, we opted for interviews and surveys as a data collection strategy. The choice of the sample is made by the method of reasoned choice, that is to say, the structure which takes care of the management of the industrial zone, had a sample made up of small and medium-sized businesses operating in the zone. For more precision and on the basis of information received from the Agency for the Development of Industrial Zones in Mali (AZI-sa), the industrial zone of Dialakorobougou has three hundred and thirty-five (335) plots intended for SME, including one hundred and twenty -two (122) SMEs at the start of investment and only eleven (11) functional. But on the ground, we noted the effective presence of twelve (12) functional SME.  Our investigation concerned all of these 12 functional units. However, only 8 agreed to answer our questionnaire.

To achieve the objectives of our research through the collection and analysis of reliable and relevant data, we selected the following actors as our main informants: the directors or managers of the structures and one (01) employee representative.

The main results thus found show that SMEs have problems with accounting, product marketing and management of a competitive situation. Generally speaking, organizational management problems.

After analyzing the results, we found that five out of eight (5/8) of these companies have system problems. This will be developed in the literature and these results also indicate that the town hall of the municipality in which these SMEs-SMIs operate faces difficulties in mobilizing taxes in the industrial zone. 

Keywords: Device; Control; Prevention of difficulties; SME-SMI.                    

Classification JEL: M42, L25

Paper type: Empirical Research