En vue de survivre dans un environnement en perpétuelle mouvance, compétitif, et agressif, et face aux besoins de développement continu les entreprises contemporaines n'ont d'autre choix que de trouver les armes convenables. Parmi celles-ci, nous avons les ressources humaines et leur mode de gestion, qui représentent aujourd’hui un des facteurs clés de la performance de toute organisation. La problématique de la performance demeure toujours au cœur des préoccupations des chercheurs en sciences de gestion, considérée alors sous ses seuls volets financiers. Cependant, c’est depuis quelques années, que les chercheurs en GRH y portent un intérêt croissant, tentant de prouver l’influence de la GRH sur la performance de l’organisation (Fericelli et Sire, 1996) (cité par J. Pottiez 2011 P-198).De leur côté les managers ont pris en considération la possibilité de rester en vie et à se développer à long terme grâce à leurs actifs immatériels et à une performance durable, et non seulement à leur performance financière et économique à court terme. Dans une même optique .La prise en compte continue de la place incontournable de la dimension sociale de manière générale et du capital humain plus particulièrement dans la performance des organisations était la raison derrière l'apparition d’une nouvelle branche du contrôle de gestion nommée contrôle de gestion sociale ou contrôle de gestion RH. Dans ce sens, et à travers une revue de littérature, nous tenterons de démontrer le rôle primordial que jouera ladite fonction, notamment avec ses principales dimensions et ses différents outils de pilotage, dans l’amélioration de la performance des collaborateurs au travail.
LE CONTRÔLE DE GESTION SOCIALE UN LEVIER INCONTOURNABLE POUR L’AMÉLIORATION DE LA PERFORMANCE DES COLLABORATEURS
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Country:
Maroc
Volume & Issue:
Volume 05, Issue 12, December 2023
Page No:
5639-5647
Abstract:
KeyWords:
Ressources humains, GRH, Contrôle de gestion sociale, Performance individuelle.