Bio
Moussa Diouf is an academic researcher and teacher at the Université Catholique de l'Afrique de l'Ouest (UCAO/St Michel – Dakar), Senegal. He is also an active member of the Laboratoire Finance Organisation Comptabilité Controle et Stratégie (FOCS) at Université Cheikh Anta Diop de Dakar (UCAD-FASEG). His research interests lie in management control, accounting, and organizational innovativeness, particularly within the context of small and medium-sized enterprises (SMEs) in Senegal. He has authored several papers, including 'Managerial Skills in the Face of Full Costing in SMEs: The Case of Senegal' and 'Contingency Factors of Organisational Innovativeness in Accounting and Management Control: The Case of Senegalese Small and Medium-Sized Enterprises.' With a PhD in Management Sciences, Moussa Diouf has contributed seven research papers to the field and serves as a reviewer for the Global Journal of Human-Social Science (GJHSS). His work is dedicated to enhancing financial and managerial practices in West African SMEs.
Experience
Laboratoire Finance Organisation Comptabilité Controle et Stratégie (FOCS)
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Managerial Skills in the Face of Full Costing in SMEs: The Case of Senegal
The influence of the managerial competencies of the manager on the practice of full costs remains very little addressed in the management control literature, especially in the context of SMEs. This contribution aims to reinforce the existing work by examining the following question: what are the managerial competences of the SME manager that explain the practice of full costs within SMEs?
