A SPECIFIC COBB-DOUGLAS MODEL AND THE PERFORMAMNCE OF PUBLIC ADMINISTRATION IN THE FRAMEWORK OF MANAGEMENT CONTROL MECHANISM

The position of public administrations at the centre of major socio-economic development projects means that these administrations are strongly requested to perform their productivity mechanisms. Any failure affects systematically development and society, explaining why management control is an essential tool for mitigating risks and failures and increasing the performance and productivity possibilities of these administrations. Thus, management control will be considered through a carefully proposed Cobb-Douglas model adapted to the public sector of the Moroccan administration. The importance and the originality of this work reside respectively in the scientific engineering position of the Cobb-Douglas formalism and in the interpretation that we give to the production scale factors K and L for a rational and reliable adaptation

Contrôle de Gestion au Service de la Performance d'un Etablissement Universitaire Public.

Les administrations publiques exercent dans un environnement d’économie du savoir marqué par un changement structurel perpétuel. Un changement, certes, de nature complexe à travers les opérations administratives multiples encombrant en permanence la mission de leur contrôle.  Bien s’adapter à cette réalité évolutive et disposer d’une capacité pour surmonter les difficultés diverses sont des actions fortement interpellées. C’est alors que le contrôle de gestion se décline. Ce dernier engendre une étape clef pour toutes les organisations, publiques ou privées, qui optent pour une meilleure optimisation de leur gestion globale. Si dans les pays développés, le recours aux techniques du contrôle de gestion a pu engendrer des progrès remarquables, pour le cas des pays en voie de développement la demande de fournir plus d’efforts est toujours à l’ordre du jour

Information and Communication Technologies (ICT) for Internal Audit in Banks and Organizations

Banks operate in a knowledge economy environment marked by perpetual change. This change is complex in nature, with multiple banking operations constantly burdening their audit and control functions. Adapting well to this evolving reality and having the capacity to overcome the various difficulties are actions that are strongly required. This is where the banking internal audit comes in. The latter is a key step for all banks that opt for a better optimisation of their global management. While in developed countries the use of bank internal audit techniques has made remarkable progress, in the case of developing countries the demand for more effort is still on the agenda. The purpose of this publication is to place the focus on the banking internal audit mechanism in the context of information and communication technologies (ICT) and to extract the main issues and perspectives