Quand le contrôle de gestion devient un levier d’apprentissage managérial : Une analyse longitudinale en situation de recherche-intervention réflexive au sein d’AZITO O&M S.A., avec des implications pour les PME en Côte d’Ivoire.

1. Introduction 1.1 Background of the Study 1.2 Research Objectives 1.3 Scope of the Research 1.4 Structure of the Thesis 2. Literature Review 2.1 Management Control Systems 2.2 Organizational Learning 2.3 Longitudinal Research Methods 2.4 Specific Context of SMEs in Côte d'Ivoire 3. Research Methodology 3.1 Research Design 3.2 Context of AZITO O&M S.A. 3.3 Data Collection Methods 3.4 Data Analysis Techniques 4. Case Study Analysis 4.1 Overview of AZITO O&M S.A. 4.2 Implementation of Control Mechanisms 4.3 Reflection in Management Practices 4.4 Evolution of Organizational Learning 5. Findings and Discussion 5.1 Key Insights from the Case Study 5.2 Impact on Management Learning 5.3 Comparative Analysis with Other SMEs 5.4 Interpretation of Results 6. Implications for Theory and Practice 6.1 Contribution to Management Theory 6.2 Practical Implications for SMEs 6.3 Policy Recommendations 6.4 Limitations of the Research 7. Conclusion 7.1 Summary of Findings 7.2 Recommendations for Future Research 7.3 Final Thoughts 8. References and Appendices 8.1 Comprehensive Reference List 8.2 Supplementary Data 8.3 Interview and Survey Protocols

1. How does the implementation of management control systems at AZITO O&M S.A. influence managerial learning and organizational development, and what lessons can be drawn for SMEs in Côte d'Ivoire? 2. What are the long-term impacts of research-intervention reflective practices on management control systems, and how do these practices affect the strategic adaptability of SMEs in the context of Côte d'Ivoire?