Managerial management control : Strategic tool for the maintenance of the performance of the teams

Abstract

To reconcile the interest of the individual, the society and all the actors, in a world under high competitiveness, complex and inter-connected, the concept of management control emerges. The management control has for mission the active contribution to the global piloting of the organization, in a prospect of improvement of the performance. Indeed, it is about a facilitator of the generalized decision-making. So, the objective is to discover how the management controller plays an important role in the effective modeling of the management of the economic information, and can even dare to hold the title of member of the strategy and the follow-up of his efficiency. The ground of study is The Moroccan SME- Small and medium sized enterprise (we visit 260 Moroccans companies). The The adopted epistemological posture is the positivism posture, in the frame work of an hypothetical-deductive approach,( theoretical and empirical study). In this article, we shall try to raise some reports on the current state in the Moroccan context. We shall wonder about the capacity of the management controller to play an important role and to represent a real lever allowing the company to aspire to its sustainability. Finally, we shall suggest some avenues for reflection to reorientate our reflection towards the role of the management controller in the preservation of the performance of the teams.