The impact of the adoption of a corporate social responsibility approach on the missions of the management controller
The purpose of this article is to study the impact of adopting a CSR approach on the management control function, and more specifically on the missions assigned to the management controller. For that, we conducted an exploratory qualitative study with the central direction of a Moroccan group belonging to the industry sector; considered as a responsible actor. The results of this study stipulate that the adoption of a social responsibility approach contributes to a slight modification of the missions of the management controller.
Copyright (c) 2020 sarra Mrani Zentar, Ahmed Maimoun, Latifa Akchar
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