89 research outputs found
La pandémie Covid-19 et la pratique du contrôle de gestion au sein des établissements et entreprises publics marocains : une analyse théorique
No full textIn crisis mode, triggered by Covid-19, Moroccan public institutions and enterprises face a number of challenges that the management control system must take into account. This exceptional situation has highlighted the need to adapt traditional management control tools to meet specific crisis management needs. To develop this analysis, we drew from conceptual literature and mobilized relevant theoretical frameworks, including chaos theory, the theory of public financial resilience, and the principles of care management.
Chaos theory, in this context, helps understand how initially small disturbances can have major repercussions on a complex system such as public institutions. It emphasizes the importance of a flexible and adaptable approach in crisis management, capable of quickly responding to unpredictable environmental changes.
The theory of public financial resilience is also crucial. It focuses on the ability of public organizations to maintain their financial and operational stability in the face of external shocks. This perspective is particularly relevant during a pandemic, where resources are limited and needs are pressing.
Care management, for its part, brings a human and ethical dimension to management in times of crisis. It emphasizes considering the needs and well-being of employees and stakeholders, which is essential for maintaining cohesion and motivation during difficult periods.
Based on these theoretical frameworks, the article proposes the implementation of adapted Balanced Scorecards (BSC) for Moroccan public institutions and enterprises. These innovative management control tools aim to provide decision-makers with relevant information in real-time, while managing resource constraints and navigating an uncertain environment. This BSC would be a valuable tool to help them effectively manage the crisis while preparing for the future, balancing immediate needs and long-term strategies.
Keywords : management control, COVID-19, EEP, BSC, chaos theory
JEL classification : H50 M41 M49
Paper type: Theoretical ResearchEn mode de crise, engendrée par le Covid-19, les établissements et les entreprises publics marocains font face à un certain nombre de défis dont le système de contrôle de gestion doit tenir compte. Cette situation exceptionnelle a mis en lumière la nécessité d'adapter les outils de contrôle de gestion traditionnels pour répondre aux besoins spécifiques de gestion de crise. Pour élaborer cette analyse, nous avons puisé dans la littérature conceptuelle et mobilisé des cadres théoriques pertinents, notamment la théorie du chaos, la théorie de la résilience financière publique, et les principes du management care.
La théorie du chaos, dans ce contexte, permet de comprendre comment des perturbations initialement petites peuvent avoir des répercussions majeures sur un système complexe tel que les établissements publics. Elle souligne l'importance d'une approche flexible et adaptable dans la gestion de crise, capable de répondre rapidement aux changements imprévisibles de l'environnement.
La théorie de la résilience financière publique est également cruciale. Elle se concentre sur la capacité des organisations publiques à maintenir leur stabilité financière et opérationnelle face aux chocs externes. Cette perspective est particulièrement pertinente en période de pandémie, où les ressources sont limitées et les besoins pressants.
Le management care, quant à lui, apporte une dimension humaine et éthique à la gestion en temps de crise. Il met l'accent sur la prise en compte des besoins et du bien-être des employés et des parties prenantes, ce qui est essentiel pour maintenir la cohésion et la motivation dans des périodes difficiles.
En se basant sur ces cadres théoriques, l'article propose la mise en place de Balanced Scorecards (BSC) adaptés pour les établissements et entreprises publics marocains. Ces outils innovants de contrôle de gestion visent à fournir aux décideurs de l'information pertinente en temps réel, tout en gérant les contraintes de ressources et en naviguant dans un environnement incertain. Ce BSC serait un outil précieux pour les aider à gérer efficacement la crise tout en préparant l'avenir, en équilibrant les besoins immédiats et les stratégies à long terme.
Mots clés : contrôle de gestion, COVID-19, EEP, BSC, Théorie de chaos
Classification JEL : H50 M41 M49
Type du papier : Recherche Théorique
 
La pandémie Covid-19 et la pratique du contrôle de gestion au sein des établissements et entreprises publics marocains : une analyse théorique
No full textIn crisis mode, triggered by Covid-19, Moroccan public institutions and enterprises face a number of challenges that the management control system must take into account. This exceptional situation has highlighted the need to adapt traditional management control tools to meet specific crisis management needs. To develop this analysis, we drew from conceptual literature and mobilized relevant theoretical frameworks, including chaos theory, the theory of public financial resilience, and the principles of care management.
Chaos theory, in this context, helps understand how initially small disturbances can have major repercussions on a complex system such as public institutions. It emphasizes the importance of a flexible and adaptable approach in crisis management, capable of quickly responding to unpredictable environmental changes.
The theory of public financial resilience is also crucial. It focuses on the ability of public organizations to maintain their financial and operational stability in the face of external shocks. This perspective is particularly relevant during a pandemic, where resources are limited and needs are pressing.
Care management, for its part, brings a human and ethical dimension to management in times of crisis. It emphasizes considering the needs and well-being of employees and stakeholders, which is essential for maintaining cohesion and motivation during difficult periods.
Based on these theoretical frameworks, the article proposes the implementation of adapted Balanced Scorecards (BSC) for Moroccan public institutions and enterprises. These innovative management control tools aim to provide decision-makers with relevant information in real-time, while managing resource constraints and navigating an uncertain environment. This BSC would be a valuable tool to help them effectively manage the crisis while preparing for the future, balancing immediate needs and long-term strategies.
Keywords : management control, COVID-19, EEP, BSC, chaos theory
JEL classification : H50 M41 M49
Paper type: Theoretical ResearchEn mode de crise, engendrée par le Covid-19, les établissements et les entreprises publics marocains font face à un certain nombre de défis dont le système de contrôle de gestion doit tenir compte. Cette situation exceptionnelle a mis en lumière la nécessité d'adapter les outils de contrôle de gestion traditionnels pour répondre aux besoins spécifiques de gestion de crise. Pour élaborer cette analyse, nous avons puisé dans la littérature conceptuelle et mobilisé des cadres théoriques pertinents, notamment la théorie du chaos, la théorie de la résilience financière publique, et les principes du management care.
La théorie du chaos, dans ce contexte, permet de comprendre comment des perturbations initialement petites peuvent avoir des répercussions majeures sur un système complexe tel que les établissements publics. Elle souligne l'importance d'une approche flexible et adaptable dans la gestion de crise, capable de répondre rapidement aux changements imprévisibles de l'environnement.
La théorie de la résilience financière publique est également cruciale. Elle se concentre sur la capacité des organisations publiques à maintenir leur stabilité financière et opérationnelle face aux chocs externes. Cette perspective est particulièrement pertinente en période de pandémie, où les ressources sont limitées et les besoins pressants.
Le management care, quant à lui, apporte une dimension humaine et éthique à la gestion en temps de crise. Il met l'accent sur la prise en compte des besoins et du bien-être des employés et des parties prenantes, ce qui est essentiel pour maintenir la cohésion et la motivation dans des périodes difficiles.
En se basant sur ces cadres théoriques, l'article propose la mise en place de Balanced Scorecards (BSC) adaptés pour les établissements et entreprises publics marocains. Ces outils innovants de contrôle de gestion visent à fournir aux décideurs de l'information pertinente en temps réel, tout en gérant les contraintes de ressources et en naviguant dans un environnement incertain. Ce BSC serait un outil précieux pour les aider à gérer efficacement la crise tout en préparant l'avenir, en équilibrant les besoins immédiats et les stratégies à long terme.
Mots clés : contrôle de gestion, COVID-19, EEP, BSC, Théorie de chaos
Classification JEL : H50 M41 M49
Type du papier : Recherche Théorique
 
Rethinking management control in thehospital environment: Outline of a Balanced Scorecard adapted to the central pharmacy of a Moroccan CHU
No full textLa gestion de la pharmacie centrale d\u27un centre hospitalier universitaire (CHU) est un challenge majeur. Elle a pour tâche de faire équilibre entre l\u27optimisation des stocks en place, le respect des limites budgétaires, la conformité réglementaire et la satisfaction des services hospitaliers. Ces besoins exigent un outil de pilotage stratégique en mesure d\u27harmoniser ces exigences tout en assurant une gestion efficace et performante.
Cet article propose la modélisation du Balanced Scorecard (BSC) en tant que levier stratégique pour améliorer l\u27efficacité organisationnelle et le processus de prise de décision au sein de la pharmacie centrale d\u27un CHU marocain. À travers une analyse documentaire et 18 entretiens avec les principaux acteurs de la pharmacie centrale, cette étude met en lumière les avantages du BSC en termes d’alignement des objectifs, d’optimisation des processus internes et de maîtrise des contraintes budgétaires et réglementaires.Managing the central pharmacy of a university hospital center (CHU) is a major challenge. Its task is to strike a balance between optimizing stocks in place, respecting budgetary limits, ensuring regulatory compliance and satisfying hospital services. These needs call for a strategic management tool capable of harmonizing these requirements while ensuring efficient and effective management.
This article proposes the modelling of the Balanced Scorecard (BSC) as a strategic lever for improving organizational efficiency and the decision-making process within the central pharmacy of a Moroccan university hospital. Through a literature review and 18 interviews with the main players in the central pharmacy, this study highlights the benefits of the BSC in terms of aligning objectives, optimizing internal processes and controlling budgetary and regulatory constraints
Nécessité d’un contrôle de gestion moderne dans les établissements publics : Une analyse théorique
No full textLes établissements publics présentent un certain nombre de singularités dont le système de contrôle de gestion doit tenir compte, il s’agit de difficulté de la représentation et de la mesure de la performance. A ce titre lesdits établissements sont amenés à se doter des dispositifs de contrôle de gestion, au service d’une gouvernance qui vise la performance globale de l’organisation, dans le but d’identifier les responsables des politiques publiques, le coût de ces politiques et les efforts menés pour la maîtrise de l’ensemble des dépenses, ainsi que les résultats réalisés. Cet article traitera la nécessite de l’évolution des outils de contrôle de gestion au sein des établissements publics, à travers la mise en place d’un tableau de bord prospectif et d’une comptabilité à base d’activité
How structural and behavioral factors influence performance in Moroccan public institutions: The mediating role of management control practices
No full textType of the article: Research Article
AbstractThis study explores the modernization of governance in Moroccan public sector institutions by analyzing the adoption of modern management control practices and their impact on organizational performance. Specifically, it examines how clearly defined structural factors (e.g., technological capabilities, organizational size, and age) and behavioral factors (e.g., leadership style and internal motivation) influence the implementation of these practices. The study also assesses how the effective use of such practices relates to performance outcomes. Data were collected through a structured survey administered to 100 Moroccan public establishments between 2023 and 2024, targeting key managerial profiles (such as finance directors and department heads). Structural equation modeling (SEM) was applied to test the hypothesized relationships. The findings reveal that behavioral factors, particularly leadership style, have a significant positive influence on the adoption of modern management control practices. Technological capabilities also play a facilitating role, whereas structural characteristics such as organizational age and size do not show statistically significant effects. Moreover, external control mechanisms exert a dual influence: they encourage compliance-oriented practices but may hinder more interactive and adaptive uses. The study confirms that the effective implementation of modern management control practices is positively associated with enhanced organizational performance. These results underscore the central role of behavioral and technological factors in promoting performance-driven reforms in the public sector
Islamic Feminism at the Crossroads between Apologetics and Defending Women: Rajaa Alsanea’s Girls of Riyadh in Context
No full textThe concept of Islamic feminism provides a dialectic relationship that suggests that the two very different and seemingly irreconcilable trajectories of Islam and feminism are joining forces to achieve gender equality and social justice. It also evokes the question of which weighs more than the other, and prompts queries and worries about Islam, egalitarianism, and the oppression of Muslim women. This paper examines the Islamic feminism’s order of precedence in the predicament of defending women versus defending Islam. By employing feminist methodologies and the method of textual analysis, this article probes whether the Islamic feminist project is solely about women’s rights advocacy, and considers whether defending Islam is a pre-ordained inevitability. These issues are examined with reference to Rajaa Alsanea’s Islamic feminist novel Girls of Riyadh. The novel depicts the lives of four young Saudi women and themes of love, relationships, marriage and divorce. It challenges traditional assumptions about Saudi Arabian society. The author of the novel has been caught in a crossfire of criticism for the novel’s audacious and non-conservative depiction of Saudi life and culture. Girls of Riyadh aims to lay bare a deliberately hidden side of life in Saudi Arabia
“The Muslim Woman” as Celebrity Author and the Politics of Translating Arabic
No full textThis essay considers the recent production of texts in English that construct and rely on repeated and homogenized images of Muslim women, focusing on a translated text but arguing for its contextualization within the market of popular memoir. Taking the translation of Rajaa Alsanea’s Banat al-Riyadh into English as a case study, I argue that revisions made by press and author to my translation assimilated it to chick-lit generic conventions in the anglophone marketplace, muting the gender politics and situatedness of multiple kinds of Arabic that acted, in the original novel, as a critique of the Saudi system. Paratextual framing of the marketed book and translational choices emphasized the fiction as a writing of “experience,” bringing it closer to the memoir genre and linking it to a tradition of what I call Orientalist ethnographicism. These effects produce a work and author-figure both exotic and familiar.</jats:p
Girls of Riyadh Revisited: Investigating the Quality of the English Collaborative Translation of Rajaa Alsanea’s Arabian Novel
No full textOriginal articleThe paper aims to assess the quality of the English collaborative translation of Rajaa Alsanea’s Arabian novel Girls of Riyadh, focusing on linguistic and cultural features of the Target Text, a few of which are sometimes nonexistent in the Source Text. The mixed literal/functional approach to collaborative translation seems to be inconsistent, the paper observes, and it is possibly due to both the apparent tension between the self-translator and her co-translator Marilyn Booth and the prominence of the target culture sometimes recurrent in the Source Text. The paper addresses two questions: To what extent has collaborative translation affected the quality of rendering linguistic, social, and cultural references of the Source Text, such as idiomatic expressions, lexical terms, songs, names of celebrities, religious, and literary references, and traditional festivities? How effective have the literal and functional approach been in this collaborative translation? The findings of this study show that the translation procedures employed, such as omission, addition, and alteration, are sometimes unacceptable. Significantly, the study raises awareness about how the potential tension between the self-translator and the co-translator in the inclusion and exclusion of certain parts of texts can affect the quality of the end product. This paper recommends a fresh ‘critical translation’ of the ST that fills specific points which has been overlooked in the current ‘simple translation’: i.e., by paying attention to the message and intention of the author and suggesting to the use of different procedures by the two translators. The paper recommends that instead of implementing erratically two opposite approaches, the functional and literal approaches, as has been done, collaborative translators should follow one of them only. The current study suggests potential solutions to improve the quality of the English translation of this novel
Girls of Riyadh Revisited: Investigating the Quality of the English Collaborative Translation of Rajaa Alsanea’s Arabian Novel
No full textThe paper aims to assess the quality of the English collaborative translation of Rajaa Alsanea’s Arabian novel Girls of Riyadh, focusing on linguistic and cultural features of the Target Text, a few of which are sometimes nonexistent in the Source Text. The mixed literal/functional approach to collaborative translation seems to be inconsistent, the paper observes, and it is possibly due to both the apparent tension between the self-translator and her co-translator Marilyn Booth and the prominence of the target culture sometimes recurrent in the Source Text. The paper addresses two questions: To what extent has collaborative translation affected the quality of rendering linguistic, social, and cultural references of the Source Text, such as idiomatic expressions, lexical terms, songs, names of celebrities, religious, and literary references, and traditional festivities? How effective have the literal and functional approach been in this collaborative translation? The findings of this study show that the translation procedures employed, such as omission, addition, and alteration, are sometimes unacceptable. Significantly, the study raises awareness about how the potential tension between the self-translator and the co-translator in the inclusion and exclusion of certain parts of texts can affect the quality of the end product. This paper recommends a fresh ‘critical translation’ of the ST that fills specific points which has been overlooked in the current ‘simple translation’: i.e., by paying attention to the message and intention of the author and suggesting to the use of different procedures by the two translators. The paper recommends that instead of implementing erratically two opposite approaches, the functional and literal approaches, as has been done, collaborative translators should follow one of them only. The current study suggests potential solutions to improve the quality of the English translation of this novel.</p
O olhar e a prova do estrangeiro
No full textInternational audienceWhat is more foreign to us than our own unconscious, showing us a limit to what can be seen and said? The author shows that not only is the foreign inscribed in the gaze, a gaze that cannot be reduced to the visible, but that it lies at the very heart of the human subject. Its irruption at various occasions, including when travelling between different countries, confronts us with what divides us and remains an enigma. This challenging experience mobilises our subjectivity, calling for a unique solution. Far from always being a sign of pathology, it can lead to inventive action, as shown by artistic and rite-of-passage experiences. The author's approach relies on what is transmitted to us by psychoanalysis, primarily highlighting the work of Freud. Resumo: O olhar e a prova do estrangeiro.O que poderia causar um sentimento de estranheza maior, ao ser humano, do que seu inconsciente que lhe mostra os limites de sua capacidade de ver e dizer? Esse artigo procura demonstrar que o estrangeiro não está apenas inscrito no olhar, um olhar que não se restringe ao visível, mas que se encontra no âmago do sujeito. Sua irrupção, a cada evento ocasional, inclusive ao mudar de país, confronta o sujeito com o que o divide e se torna um enigma para ele. Esse enigma representa uma verdadeira prova que mobiliza a subjetividade do indivíduo e a necessidade de um recurso singular para lidar com ele. Essa prova não revela necessariamente uma psicopatologia. Ela pode dar origem à inventividade, como mostram as experiências artísticas e iniciáticas. Para embasar a sua abordagem, a autora toma, como ponto de apoio e como horizonte, os conhecimentos da psicanálise, principalmente a contribuição freudiana. Palavras-chave: estrangeiro; olhar; inconsciente; despersonalização; inventividade; experiência iniciática
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