For the Academics there is a difference between the teaching of management control and the practice of controllers. Why … this distinction ? This paper shows that management control is a management performance process. The management control … process is build for the managers. Controllers are essentially in charge of financial dimensions. But performance is not only …

We study the relationship between wages, human capital accumulation and work organisation in Morocco using matched … worker-firm data for Metallurgical-electrical and Textile-clothing firms. While wages are found to rise with all human … capital characteristics, returns to education and experience are much higher for the upper wages. Participation in on …

establishments in the 2000s, we first show that family firms pay on average lower wages to their workers. This family/non-family wage … contrast, the family/non-family wage gap is found to be larger for clerks and blue-collar workers than for managers …

, show that average wages in the Zone Franche have become lower than in the formal industrial sector, other things being …

, we undertake a discussion of the management accounting’s functions for managers as detailed in management accounting … second. The second part of this research suggests that management accounting would be perceived by the managers of large … managers of large French companies. The analysis of qualitative data shows the presence of three roles of management accounting …