Résumé
This paper focuses on the relationship between entrepreneurial orientation (EO) and SME performance, which is recognized in the literature as a complex relationship influenced by different factors. The objective is to study the influence of management control systems on this relationship by mobilizing the control levers of Simons (1995). Based on a thorough review of the literature, we develop theoretical arguments leading to six research proposals grouped into a conceptual model. These propositions suggest that control levers act in a complementary manner to stimulate EO and moderate its relationship with performance.