Recherche d'une congruence entre les outils du contrôle de gestion et leurs facteurs de contingence au sein des entreprises au Maroc

Azzouz Elhamma ()
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Azzouz Elhamma: EDG - EDG rabat - faculté de rabat agdal

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Abstract: The diversity of the practices related to management control tools has been under many studies in management sciences. Most of these studies have used the positive contingency approach, but the studies based on the normative contingency approach are still limited. This thesis tries to test the aptness of a fit between the management control tools and four contingency factors: size, strategy, organisational decentralization and environment uncertainty. To achieve this aim, we have chosen to use the two complementary approaches of the contingency theory. The first approach (the positive contingency approach) had for aim the validation of the hypotheses related to eventual links that could exist between the management control tools and their contingency factors. The results obtained show some alignment manifestations of the management control tools with their contingency factors. The second approach (the normative contingency approach) focused its interest on the performance. The forms of fit most usually practiced are not necessarily those that our analyses reveal as positively linked to performance.

Keywords: participation budgétaire; performance; Contrôle de gestion; comptabilité par activités (ABC); suivi budgétaire; évaluation budgétaire; systèmes de mesure de la performance; facteurs de contingence; taille; stratégie; décentralisation organisationnelle; incertitude environnementale; congruence; performance. (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

Published in 2011, pp.298

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00614719

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