Modélisation de l’apport des systèmes de contrôle de gestion à la performance : une approche quantitative.

     Nos objectifs à travers cette communication sont multiples : Il s’agit dans un premier point  d’analyser l’évolution du concept des systèmes de contrôle de gestion dans la littérature scientifique. Au delà de l’analyse du concept, le deuxième objectif du travail, consiste à proposer et de corroborer un modèle général de la performance par le contrôle de gestion, qui intègre non seulement le modèle traditionnel de contrôle de gestion, mais aussi un module interactif. Ces deux types de contrôle auront certes un impact sur la performance des entreprises, mais un apport différencié.Mots -clés:Contrôle de gestion diagnostique, contrôle de gestion interactif, Stratégie émergente, Turbulence environnementale, performance organisationnelleAbstract:Our objectives through this research are multiple: it is a question in a first point of analyzing the evolution of the concept of the systems of management control in the scientific literature. Beyond the analysis of the concept, the second objective of the work, consists in suggesting and confirming a general model of the performance, which integrates not only the traditional model of management control, but also an interactive model. These two types of control will have certainly an impact on the performance of companies, but a differentiated contribution.Words - keys:Diagnostic systems of management control, Interactive systems of management control, Emergent strategy, Organizational strategy 

An Empirical Investigation of Adopting IFRS Accounting Standards Evidence from Morocco

This article examines whether Moroccan listed companies have adopted the IFRS accounting standards. It aims to propose a logistic regression model to explain the adoption of IFRS in the Moroccan context. We conducted a quantitative study using a questionnaire with 43 companies listed on the Casablanca stock exchange.. Definitely, we can say that overall, our main results suggest that the adoption of these standards is justified initially by firm size. The existence of institutional shareholders and membership in the financial sector tend to favor the choice of adoption of IFRS. Keywords: Logistic regression model; IFRS; the contingency theory

Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS

The adoption of IFRS aims to improve the quality of accounting, thus increasing its value to stakeholders. But often the adoption of these standards did not originate from an internal need of the emergent’s countries but are usually offered by international financial institutions that require "IFRS label" to align with the best practices of developed countries. The question that arises in this research is to know, beyond the motivations African companies to adopt IFRS; Ahsina (2012) and Sy and Tinker (2013), is that IFRS are of top quality local standards? A review of abundant literature was conducted in developed countries, but did not decide categorically on the superiority of IFRS by local standards. By cons, There are few studies on emerging markets as the Moroccan financial market, hence the usefulness of this work. This article is based on a model of price and yields developed by Amir et al (1993), Barth and Clinch (1996) and Harris and Muller (1999). This is to achieve association studies between market values and financial information from the national database by incorporating the differential amount resulting from the application of IFRS. The findings emerged from the study suggest that the informational relevance of IFRS is low for both models; the R2 is less than 30% for the first model and 10% for the second model. Thus, the obligation to adopt IFRS standards imposed by the AMF and the central bank of Morocco on the recommendations by international financial institutions, is not timely, since it did not leads to the production of more relevant financial information and of good quality

La PME Et L’entrepreneuriat Font-Ils L’objet De Recherche Au Maroc? Une Étude Bibliographique

The evaluation of the research in SMES and entrepreneurship has been the subject of several research works. These works have been made particularly in the anglo-saxon countries, Busenitz et al (2003), Meyer and al, (2014), Lasch and Yami (2008) in France and Sánchez and Gutiérrez (2011) in Spain. By contrast, no analysis of scientific journals in the field of entrepreneurship has yet been made in Morocco, from where, the desirability of this work, if only by a comparison of the results with the work already cited. This article has thus, for the purpose of presenting the results of a bibliographic study of 237 articles of the three major journals of Moroccan management on 2005-2013. The results suggest that the research in entrepreneurship is still low with a rate of 12% of the whole research in management. That the review of the Moroccan trade and management made more than 62% of this production volume, and the qualitative methodology is the most used

De l’intention entrepreneuriale à la création effective d’une entreprise : Une explication par les réseaux sociaux.

According to an international study carried out in 2015. in Morocco, it has been found that the transition from intention to start-up is very mixed. Indeed, out of 35.8% of the Moroccan active population intending to undertake, only 1.31% of people actually created their businesses.Indeed, the process of business creation is a complex process and it is usually generated in the environment where strong and weak bonds are present in the creation of businesses.This is why several authors, Colemen (2004) and Granovetter (2004) mobilized the theory of social networks to explain this passage. Indeed, the social networks of the entrepreneur play an important role in the acquisition of the social and financial capital needed to start up the company.From this we ask the following research question: "What is the impact of the social networks of the entrepreneur on the actual creation of a business project? According to the methodology used by Grossetti and Barthe, (2008), life stories were used in a mixed way.This original method in the field of entrepreneurship allows to identify the characteristics of the joint evolution of the activity and the social network and then to conduct a comprehensive analysis of the processes underlying these dynamics.We opt for reasoned sampling (Thietard et al, 2007). So we will interview entrepreneurs who have created a business in the twelve regions of Morocco.The results expected from analysis of the field data will allow us to corroborate our theoretical model and thus prescribe the best ways to create effective networks for entrepreneurs and creative organizations