Les enjeux de la mise en place du contrôle de gestion sociale: vers une amélioration de la performance des entreprises marocaines

Soukaina Ghazi and Mostafa Oubrahimi
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Soukaina Ghazi: USMS - Université Sultan Moulay Slimane
Mostafa Oubrahimi: USMS - Université Sultan Moulay Slimane

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Abstract: The integration of social management control within Moroccan companies is considered today as a key element of all human resources decisions and strategies. It is indeed a question of piloting and controlling the human resource's function, by producing information and social indicators allowing managers to make the best decisions, thus leading the company to the improvement of its social, financial and to the creation of value. This article focuses on the function of social management control within Moroccan companies, and on its relationship with the social and financial performance of its last. To this end, we will present the results of a literature review on the link between social management control and company performance through a synthesis of existing theories and works. This article then makes it possible to enrich the Moroccan literature on the function of social management control within Moroccan companies.

Keywords: social management control; financial performance; social performance; Moroccan companies; contrôle de gestion sociale; performance financière; performance sociale; entreprises marocaines. Classification JEL : M00 Type de l'article : article théorique social management control (search for similar items in EconPapers)
Date: 2023
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, A paraître, 4 (5-1), pp.477-496. ⟨10.5281/zenodo.10047702⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04859186

DOI: 10.5281/zenodo.10047702

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