The Evolution of the Role of Management Control in HR Strategy: Social Management Control in Companies in Quebec L'Évolution du Rôle du Contrôle de Gestion dans la Stratégie RH: Contrôle de Gestion Sociale dans les entreprises au Québec

Taoufik Anni, Botaina Mjidila and Mohamed Akhlafou
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Taoufik Anni: UM5 - Université Mohammed V de Rabat [Agdal]
Botaina Mjidila: ENCG - École Nationale de Commerce et de Gestion d'Agadir - Université Ibn Zohr = Ibn Zohr University [Agadir]

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Abstract: The article examines the significant evolution of the role of management controllers in the development and implementation of human resources (HR) strategies, particularly in response to the rapid transformations in the labor market. Traditionally, management controllers were primarily responsible for overseeing finances and optimizing costs. However, market fluctuations and the increasing complexity of economic environments have led to a redefinition of their responsibilities. Management controllers now work closely with HR departments to align financial objectives with talent management strategies. This collaboration ensures that investments in human resources directly contribute to the overall performance of the company. In Quebec companies, the role of management controllers has evolved to become more strategic, with a strong focus on crossfunctional collaboration and innovation in response to changing labor market dynamics. This transformation enables companies to better navigate an uncertain economic environment while optimizing their human capital.

Keywords: Management Control HR transformation overall performance Contrôle de Gestion RH transformation performance globale. Management Control; Auditing and Finance Review (MCAFR); Management Control; HR; transformation; overall performance Contrôle de Gestion; RH; performance globale. Management Control (search for similar items in EconPapers)
Date: 2024-07
New Economics Papers: this item is included in nep-acc
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Published in Management Control, Auditing and Finance Review , 2024

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