Le contrôleur de gestion et la créeation de valeur dans l’entreprise Marocaine
Management controller and value creation in Moroccan enterprise

Author(s): Hamza El Alaoui
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: management controller;value creation;organizational learning;performance indicators;
Summary/Abstract: In this work, we seek to focus on the determinants that interfere in the implementation of a value creation approach, by exploring the temporal and spatial dimensions of its articulation, thus focusing on the role that the management control function can play in supporting this implementation process. We will try to answer the following questions: Do Moroccan companies place more importance on the approaches of setting up the creation of value? And what are the interacting determinants in promoting a culture of value creation within our sample of 50 companies.

• Details
• Contents