The impact of the adoption of a corporate social responsibility approach on the missions of the management controller

  • Sarra Mrani Zentar Faculty of Law, Economics and Social Sciences , Cadi Ayyad University of Marrakech, Morocco
  • Ahmed Maimoun Faculty of Law, Economics and Social Sciences, Hassan I University of Settat – Morocco
  • Latifa Akchar Faculty of Law, Economics and Social Sciences, Hassan I University of Settat – Morocco
Keywords: Management control function, Corporate social responsibility, Missions of the management controller

Abstract

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.

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Published
2020-09-15
How to Cite
Mrani Zentar, S., Maimoun, A., & Akchar, L. (2020). The impact of the adoption of a corporate social responsibility approach on the missions of the management controller. International Journal of Accounting, Finance, Auditing, Management and Economics, 1(2), 314-333. https://doi.org/10.5281/10.5281/zenodo.4027704
Section
Articles