IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00614719.html
   My bibliography  Save this paper

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

Author

Listed:
  • Azzouz Elhamma

    (EDG - EDG rabat - faculté de rabat agdal)

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.

Suggested Citation

  • Azzouz Elhamma, 2011. "Recherche d'une congruence entre les outils du contrôle de gestion et leurs facteurs de contingence au sein des entreprises au Maroc," Post-Print halshs-00614719, HAL.
    • Handle: RePEc:hal:journl:halshs-00614719
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alphonse Da & Hamza El Kaddouri, 2016. "De la diffusion à l'appropriation de la comptabilité analytique dans une université française: une étude exploratoire," Post-Print hal-01901028, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00614719. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.