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 

Les déterminants du taux de participation aux dernières élections locales en 2015 : essai d’explication et de modélisation

In the last local elections in 2015, the average participation rate was 67%. However, this average masks great disparities, between the municipality El-Fida (25%) and the commune of Tanourdi (93%). Based on a sample of 1538 municipalities, the purpose of this article is to investigate the causes of the variance in the participation rate

Construction of a scale for measuring business creation intention within the framework of the Moroccan entrepreneur's social network: Application of Churchill's paradigm

The literature points to the importance of entrepreneurial intention to achieve entrepreneurial success without explaining the passage from intention to the act of entrepreneurship as well as the role of social relations and the entrepreneur's network to succeed in this passage. This article aims to develop a scale for measuring entrepreneurial intention that leads to the effective creation of the project through the experience of creating a business by Moroccan entrepreneurs, taking into account their social networks. The challenge of our research is initially purely descriptive, and the objective of this research is to develop a scale for measuring entrepreneurial intention. Referring to the classification developed by Mbengue and Vandangeon-Derumez, (1999), our study is positioned in a hypothetico-inductive approach. The lack of existing measurement scales in the context of the future entrepreneur's social networks prompted us to go into the field by setting up an exploratory qualitative study on the theme of entrepreneurial intention and the social network. We sought to understand to what extent the notion of entrepreneurial intention could apply to the social field, with this in mind, we decided to conduct a series of semi-structured exploratory interviews on the theme of entrepreneurial intention and the entrepreneur's social network. Interviews with 18 heads of small Moroccan businesses with whom we were able to record interviews, to transcribe them and analyze the content in order to extract the items to measure the entrepreneurial intention which leads to effective creation in a social approach. Then we proceeded to the analysis of the content of the verbatim transcribed following the interviews to generate the items and proceed to their purification through a quantitative survey. The second quantitative survey was conducted among 107 Moroccan entrepreneurs from all regions of Morocco who have already experienced the transition from the phase of entrepreneurial intention to the actual creation of the project. This second quantitative survey is of an exploratory nature, it aims to purify the scale of measurement. The third survey was conducted among 170 Moroccan entrepreneurs in order to finalize the research instrument. The approach adopted is based on the steps recommended by the paradigm of Churchill. It aims to integrate the knowledge of measurement theory as well as the appropriate techniques to improve it into a systematic procedure.   JEL Rating: A14 Type of paper: Empirical researchLa littérature pointe l’importance de l’intention entrepreneuriale pour aboutir à un succès entrepreneurial sans expliquer le passage de l’intention à l’acte d’entreprendre ainsi que le rôle des relations sociales et du réseau de l’entrepreneur pour réussir ce passage. Cet article vise le développement d’une échelle de mesure de l’intention entrepreneuriale qui aboutit à la création effective du projet à travers l’expérience de création d’une entreprise par des entrepreneurs marocains en tenant en compte de leurs réseaux sociaux. L’enjeu de notre recherche est dans un premier temps, purement descriptif, et l’objectif de cette recherche est la mise au point d’une échelle de mesure de l’intention entrepreneuriale. En se renvoyant à la classification élaborée par Mbengue et Vandangeon-Derumez, (1999), notre étude se positionne dans une démarche hypothético-inductive Le manque des échelles de mesures existantes dans le cadre de réseaux sociaux du futur entrepreneur nous a poussés à aller au terrain en mettant en place une étude qualitative exploratoire sur le thème de l’intention entrepreneuriale et le réseau social. Nous avons cherché à comprendre dans quelle mesure la notion de l’intention entrepreneuriale pourrait s’appliquer au domaine social, dans cette optique, nous avons décidé de mener une série d’entretiens semi-directifs exploratoires sur le thème de l’intention entrepreneuriale et le réseau social de l’entrepreneur. Des entretiens avec 18 chefs de petites entreprises marocaines entreprises avec lesquels nous avons pu enregistrer des entrevues, pour les transcrire et analyser le contenu afin d’extraire les items permettant de mesurer l’intention entrepreneuriale qui aboutit à la création effective dans une approche sociale. Ensuite nous avons procédé à l’analyse du contenu des verbatims transcrits suite aux entretiens pour générer les items et procéder à leur purification à travers une enquête quantitative. La deuxième enquête quantitative s’est déroulée auprès de 107 entrepreneurs marocains de toutes les régions du Maroc et qui ont déjà vécu le passage de la phase d’intention entrepreneuriale à la création effective du projet. Cette deuxième enquête quantitative est de nature exploratoire, elle a pour but de purifier l’échelle de mesure. La troisième enquête a été réalisée auprès de 170 entrepreneurs marocains afin de finaliser l'instrument de recherche. La démarche adoptée repose sur les étapes préconisées par le paradigme de Churchill. Elle vise à intégrer les connaissances de la théorie de la mesure ainsi que les techniques appropriées pour l’améliorer dans une procédure systématique.   Classification JEL : A14 Type de papier : Recherche empiriqu

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