Le contrôle de gestion sociale dans les entreprises au Maroc : Pratiques, outils et apport à la performance

Abstract

With the emergence of new production’s systems, new employee’s mentalities and new sources of performance, the migration to a new management method is becoming an absolute necessity. This evolving and dynamic context requires the collaboration between management control and human resource management for the sake of reaching the performance. It is in this perspective that our thesis subject takes places; in fact, it consists of assessing the contribution of social management control to the management of the performance of companies in Morocco. The singularity of our work lies in the fact that we have studied and analyzed the variability of the performance as a function of the combination between two different but complementary disciplines, namely: management control and human resource management. In this sense, a conceptual and theoretical framework, that provides a deep assessment of the social control management system, has been presented. Then, we have carried out an exploratory study on the practices and tools of social management control as well as its contribution to performance by administering a questionnaire to 71 companies in Morocco. The findings of this study have confirmed that the social control management’s practices are ubiquitous, diversified and contribute to improving the performance of the companies that have been surveyed.