L’appropriation des Objectifs de développement durable dans les PME marocaines : contribution du contrôle de gestion à la performance durable
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Abstract
Cette étude analyse la contribution du contrôle de gestion au pilotage de la performance durable à partir de la théorie de l’ambidextrie organisationnelle. Elle examine l’effet des systèmes de mesure équilibrés, de l’apprentissage organisationnel, de la culture d’innovation, de la flexibilité structurelle, du leadership intégrateur et du partage de la connaissance sur la capacité des entreprises à concilier les dimensions économique, sociale et environnementale de leur performance. L’analyse repose sur des données recueillies auprès de 323 entreprises et mobilise un modèle linéaire généralisé à distribution normale avec une fonction de lien logit. Les résultats montrent que les systèmes de mesure équilibrés, l’apprentissage organisationnel, la culture d’innovation, le leadership intégrateur et le partage de la connaissance exercent un effet positif et statistiquement significatif sur la performance durable. En revanche, la flexibilité structurelle ne présente pas d’influence significative. Parmi les variables de contrôle, l’âge de l’entreprise agit négativement sur la performance durable, tandis que l’expérience et le niveau d’éducation du dirigeant produisent un effet positif. La taille de l’entreprise n’apparaît pas déterminante. Ces résultats indiquent que la performance durable dépend principalement de la capacité du contrôle de gestion à intégrer les indicateurs financiers et non financiers, à organiser l’apprentissage collectif, à soutenir l’innovation et à coordonner les connaissances. Ils soulignent également le rôle de l’État dans la formation, le financement et l’accompagnement des entreprises engagées dans la transition durable.
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