Contribution of information system governance to the performance of the management control system in construction companies: Multiple case study approach

  • Youssef LAAJAJ Faculty of Law, Economics and Social Sciences of Marrakech, Cadi Ayyad University of Marrakech, Morocco
  • Abdelghani BELAKOUIRI Faculty of Law, Economics and Social Sciences of Marrakech, Cadi Ayyad University of Marrakech, Morocco
  • Sidi Mohamed RIGAR Faculty of Law, Economics and Social Sciences of Marrakech, Cadi Ayyad University of Marrakech, Morocco
Keywords: information system, information system governance, management control, performance

Abstract

The information system is the vector of communication within the organization that is the responsibility of the company's managers. However, it is rarely integrated into the governance approach, even though it is a key element of corporate governance. Yet, information system governance is a lever for decision-making and departmental performance by addressing the concerns of managers and ensuring the necessary evolution of the information system and enabling them to meet needs for regulatory compliance risk mitigation, value creation or strategic alignment. As a result, we have attempted́ to answer our problem, which is as follows: What is the contribution of information system governance to the performance of the management control system in companies?

To this end, referring to the literature that links the governance of the information system and the performance of the management control function in a case study of two Moroccan companies that are part of the BTP sector, from a qualitative data collection method through interviews guides with 8 managers of two companies, analyzing the data with a content analysis and a lexical analysis using Nvivo software (version 12). The results obtained allowed us to understand that the governance of the information system remains a key element for the management controller so that he can follow the movement of the achievement of the desired objectives with the help of management control tools. Therefore, it is worth noting beforehand the difficulties encountered and the limits relating to this study. The first limit that we found interesting to undertake is that of the balance and size of the sample. The collaborators are also more and more concealed to answer correctly to our study.

 

 

JEL Classification:G30

Article type: Empirical Research

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Author Biographies

Youssef LAAJAJ, Faculty of Law, Economics and Social Sciences of Marrakech, Cadi Ayyad University of Marrakech, Morocco

Interdisciplinary Laboratory of Research and Studies in Organizational Change and Corporate Law LIRE-MD

Abdelghani BELAKOUIRI, Faculty of Law, Economics and Social Sciences of Marrakech, Cadi Ayyad University of Marrakech, Morocco

Interdisciplinary Laboratory of Research and Studies in Organizational Change and Corporate Law LIRE-MD

Sidi Mohamed RIGAR, Faculty of Law, Economics and Social Sciences of Marrakech, Cadi Ayyad University of Marrakech, Morocco

Interdisciplinary Laboratory of Research and Studies in Organizational Change and Corporate Law LIRE-MD

Published
2022-01-31
How to Cite
LAAJAJ, Y., BELAKOUIRI, A., & RIGAR, S. M. (2022). Contribution of information system governance to the performance of the management control system in construction companies: Multiple case study approach. International Journal of Accounting, Finance, Auditing, Management and Economics, 3(1-2), 106-120. https://doi.org/10.5281/zenodo.5902939