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The structure of management control is based on various fields such as control and indicator boards, like budgets (Simons, 1990, 1995; Chapman, 1998; Berland, 2004) or balanced scorecards (Kaplan and Norton, 1992; Norreklit, 2000), on the role of these tools (Burchell, Clubb, Hopwood and Hugues, 1980), on how they are used (Simons, 1990, 1995) or even on other questions, such as social practices for example (Frow, Marginson and Ogden, 2005; Busco, Ricaboni and Scapens, 2006). Moreover, the discipline reveals that there may also be specificities within the field of management control, such as the management control of State-funded companies, service companies, banks, logistics companies, small and medium enterprises (SME) or other sectors. It is precisely in the field of SME and these supposed specificities in the field of management control that this research is based. The aim of this article is to ask questions regarding the existence of a management control theory for SME and its characteristics.