تطور إختصاص و ممارسات مراقبة التسيير في المؤسسات الاقتصادية

الملخص EN

This article aims to study the evolution of management control, through the evolution of : (1) the discipline of management control (2) the tools of management control (2) hierarchical attachment to the function of management control (4) the tasks of management controller.

The study concluded that the discipline of management control not only makes it possible to disseminate the strategy, but also to bring it to light, and that traditional tools such as cost accounting and forecast budgets are no longer able to meet the requirements.

and that is why many modern tools have been created, such as activity-based management tools.

International accounting standards have also contributed to changing management control tasks and reporting to the management control function.