تقييم أداء وظيفة مراقبة التسيير في المؤسسة حالة المؤسسات الاقتصادية الجزائرية -

Abstract

The evaluation of the performance of the management control is one of the most imperious and prevalent topics in the field of management control. This increasing salience concerning this topic is caused by a number of objectives. The first one is to evaluate the performance since it is considered as one of the supportive functions that provide services to other functions within the organization. What is more, it is an attempt to put the management control under scrutiny as it urges the institutions work more. It is worth noting that applying this technique is highly advocated since it could be relied on as an assessment tool that takes into account several aspects amongst them the function, the competency, and the proficiency as well. In this study, however, we relied on this prototype by applying it to a model that included a random group of 50 Algerian economic institutions. Additionally, we used the statistical program of SPSS via the arithmetic mean, the standard deviation, total scores, percentages while conducting this research. The general findings suggest the following points:  The function of the management control, in the institutions under study, is at a high level; nevertheless, there are remarkable deficiencies in providing an explanation to the deviations and the remedial procedures. Additionally, we noticed that there is a lack of interpretation to the cost as compared to the discretionary budgets and control panel.  Management controllers have shown their high specialized competencies. Though, they possess technical and human competencies, yet their professional weaknesses, in terms of mastering technology in the field of management, are noticeable.  There is a lack of creativity from the part of the management controllers in the sense that they accomplish the task given only.  Management control is structurally balanced in its internal erection; nonetheless, it requires more support vis-à-vis the human resources.  The function of the management control, in the studied institutions, is in an adequate and satisfactory position according to the used prototype.  There are no noteworthy or perilous differences in the performance of the management control amongst the studied institutions. If they exist, they could be referred to different factors like the size of the institution, its legal form, and the status of the control within the institution itself.