دراسة استكشافية لنظام مراقبة التسيير الاجتماعي : مجال تقاطع المعارف و المهارات المالية و إدارة الموارد البشرية

Abstract EN

Management control has long been criticized for having given importance only to financial and economic issues through reporting and assistance to strategic and operational managers.

The results of the companies show that the quality of the reports and the information are useless if the company does not have a qualified human resource able to exploit and interpret this information and to use them properly.

On the basis of this observation, management control has been broadened by integrating social issues.

This management control component is later called social management control, a concept that is the main focus of this article.

The latter consists in clarifying the notion of management control, and this, through the following steps: First, a definition that highlights the importance of this concept has been determined.

Then, the different objectives of social management control were defined, namely, steering, simulation, design, advice to managers and coordination of different parts of the organization.

Then, the function of the management controller has been clarified through the highlighting of his skills, his personal qualities and all the activities he takes care of.

Finally, an overview of the different axes of the social indicators used in the scoreboard was discussed.