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

Author

Listed:
  • Soukaina Ghazi

    (USMS - Université Sultan Moulay Slimane)

  • Mostafa Oubrahimi

    (USMS - Université Sultan Moulay Slimane)

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.

Suggested Citation

  • Soukaina Ghazi & Mostafa Oubrahimi, 2023. "Les enjeux de la mise en place du contrôle de gestion sociale : vers une amélioration de la performance des entreprises marocaines," Post-Print hal-04859186, HAL.
    • Handle: RePEc:hal:journl:hal-04859186
    DOI: 10.5281/zenodo.10047702
    Note: View the original document on HAL open archive server: https://hal.science/hal-04859186v1
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