La contribution du contrôle de gestion à l'amélioration du pilotage stratégique des participations de l'État selon les dispositions de la loi n° 82-20: une analyse théorique

Omar Benotman, Hamid Amifi and Abdenacer El Figha
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Omar Benotman: ESTC - Ecole Supérieure de Technologie de Casablanca
Hamid Amifi: ESTC - Ecole Supérieure de Technologie de Casablanca
Abdenacer El Figha: ESTC - Ecole Supérieure de Technologie de Casablanca

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Abstract: The management of State shareholdings in Public Institutions and Enterprises (PIEs) is a critical issue for ensuring the efficiency and transparency of public intervention. Consequently, the strategic steering of performance within these entities is considered a decisive challenge for public authorities. To address this, the State has initiated a major public sector reform project. The primary objective is to establish a robust system for governing the State's holdings in these public bodies. As a strategic governance tool, management control is seen as essential for optimizing the strategic oversight of these public investments. The enactment of Law No. 82-20 introduces new provisions specifically designed to strengthen control and promote the sound and effective use of public resources. The purpose of this study is therefore to examine, drawing upon an existing scoping review, how performance management—leveraging the mechanisms established by Law No. 82-20—act as a key catalyst for the strategic shaping and monitoring of the State's equity portfolio? To answer this question, the research must first establish a conceptual definition of the key terms: management control, strategic steering, and State holdings. Following this, the study will present an in-depth review of existing literature regarding management control and its interplay with strategic steering. Ultimately, this research aims to highlight the links between management control, strategic performance steering, and the governance of State holdings within the Moroccan context. It will also emphasize the advantages of implementing such a system for enhancing performance management and reinforcing sound governance practices across PIEs.

Keywords: Pilotage stratégique; Participations de l'État; Entreprises et Etablissements publics; La Loi n°82-20. JEL Classification : Z18. Type du papier : Recherche Théorique; Contrôle de gestion; Contrôle de gestion Pilotage stratégique Participations de l'État Entreprises et Etablissements publics La Loi n°82-20. JEL Classification : Z18. Type du papier : Recherche Théorique (search for similar items in EconPapers)
Date: 2025
New Economics Papers: this item is included in nep-ara
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2025, ⟨10.5281/zenodo.17924500⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05419889

DOI: 10.5281/zenodo.17924500

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