Profil et missions du contrôleur de gestion sociale marocain

Abstract

The human factor is of ultimate importance to the company, the performance of the human resources function is therefore essential to the performance of the organization. This is why management operates under the name of management control to enable the human resources function to be steered through the production of quantified human capital indicators. In Morocco, social management is less than 10 years old, and therefore this subject remains a fertile ground for scientific research. This article focuses on the profile of the Moroccan social management controller and his missions. By taking a positivist approach, we were able to develop 3 research hypotheses from the literature and through a questionnaire addressed to 90 Moroccan firms we were able to fully validate the second and third hypothesis while the first hypothesis was only partially validated. Concretely, it is the large Moroccan firms that have the position of social management controller in their organizational charts, attached to the management department (H01). Thus, Moroccan companies tend to recruit the winners of BAC+5 training, specializing in Finance and Management Control for the position of social management controller (H02). Moroccan companies call upon social management controllers to produce social data for them and provide them with reporting and appropriate measurement tools (H03). This article enriches the Moroccan literature on the one hand, and helps those who wish to pursue a career as a social management controller in Moroccan companies on the other hand