Le contrôle interne et l’influence des parties prenantes. Une application aux entreprises des pays en voie de développement (notice n° 807748)
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| fixed length control field | 02792cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123124153.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Laâsri, Mohsin |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le contrôle interne et l’influence des parties prenantes. Une application aux entreprises des pays en voie de développement |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 98 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objectif de cet article est d’explorer une application de la théorie des parties prenantes dans un environnement marocain. Dans la littérature académique, cette théorie se positionne comme une vision alternative et ambitieuse capable de rivaliser avec l’approche classique dite actionnariale. De manière approfondie, cette vision pluraliste partenariale ne demeure pas en contradiction avec l’approche actionnariale, mais plutôt la complète puisqu’elle cherche à assurer la continuité de l’activité de l’entreprise non seulement par la prise en compte des intérêts des actionnaires mais aussi de ceux des autres parties prenantes, qui sont en interaction avec l’entreprise. Dans ce cadre élargi, le contrôle interne peut être un moyen efficace pour garantir la prise en compte des intérêts des différentes parties prenantes dans les décisions stratégiques. L’analyse ci-après nous apporte quelques éclairages. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Internal control and stakeholders’ influence. The case of companies in developing countriesThe aim of this article is to explore an application of stakeholder theory in the Moroccan context. In the academic literature, this theory is presented as an alternative and ambitious vision, rivaling the traditional shareholder approach. At a deep level, the pluralistic partnership vision stops being in contradiction with the shareholder approach ; rather it completes, because it seeks to ensure the continuity of the business activity not only by taking into account the interests of shareholders, but also those of other stakeholders who interact with the company. Within this broader framework, internal control can be an effective mecanism to ensure the true consideration of the interests of different stakeholders in policy decisions. The following analysis offers a few insights. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle interne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | application |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | théorie des parties prenantes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | modélisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | valeur créée |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | modeling |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | application |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | stakeholder theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | and value created |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | internal control |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Zerbib, Romain |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Question(s) de management | 9 | 1 | 2015-06-01 | p. 53-64 | 2262-7030 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-questions-de-management-2015-1-page-53?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-questions-de-management-2015-1-page-53?lang=fr&redirect-ssocas=7080</a> |
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