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Consanguine marriages and family system in the Isle of Orléans





This article suggests that the current state of research, regarding planning in small and medium-sized businesses, does not contribute to the necessary theorization of such activity. So, several studies have been handled about the value of planning for small business. The outcome was either heterogeneous or contradictory results on the potential correlation between planning and financial (or even organizational) performance results. On the other side, some aspects of the planning study remains wooly. Actually, two research categories stay at an unsatisfactory level of knowledge on this subject. The first one, more descriptive, focuses on the study of current practices. Researches from this angle do not capture the reality of planning activity, mainly because of the a-priori assumption of such planning, but also due to the quantitative methodology used to describe the planning approach. The second one, normative in essence, deals with planning processes. Those various contributions bring some enriching learning but their diversity does not ease synthesis. However, it is possible to highlight the lack of consensus in the documentation on planning and the missing evolution of planning methodology to comply with small and medium-sized companies requirements.Therefore, in order to contribute to the on-going theorization of planning in small business, we propose a different approach, distinguished by an inductive perspective. In this way, it should be possible to identify a new model for planning concerning small and medium-sized businesses.

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