This article aims to determine the factors underlying the adoption of IT management control tools in SMEs. A questionnaire survey was conducted on a population of 181 SMEs operating in the city of Beni. Data processing was performed using logistic regression with SPSS software. This technique allowed for the evaluation of the relationship between the adoption of IT tools and management control tools. The results show that the adoption of IT tools is associated with manager training and budget implementation. Factors such as SME size, age, professional experience, manager’s level of education, and the implementation of accounting within the SMEs were excluded from the model.