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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

Author

Listed:
  • 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])

  • Mohamed Akhlafou

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.

Suggested Citation

  • Taoufik Anni & Botaina Mjidila & Mohamed Akhlafou, 2024. "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 S," Post-Print hal-04754921, HAL.
    • Handle: RePEc:hal:journl:hal-04754921
    Note: View the original document on HAL open archive server: https://hal.science/hal-04754921v1
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    References listed on IDEAS

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    1. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
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