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CONTROLE DE GESTION ET INNOVATION SOCIALE : DE LA MESURE DE LA PERFORMANCE A LA CREATION D’IMPACT SOCIAL

Ghizlane BOUJNOUN
Docteur en sciences économiques et de gestion
Université Sidi Mohamed Ben Abdellah, Fès, Maroc.

Moussa DABBOUZ
Docteur en Sciences de gestion
Université Hassan I, Settat, Maroc

RESUME

This paper explores the role of management control systems (MCS) in supporting social innovation within hybrid organizations. Moving beyond their traditional focus on financial performance, MCS are examined as strategic tools that enable the creation of social impact. Based on a critical literature review, the study develops a conceptual framework highlighting the mechanisms through which MCS influence social innovation. It argues that their impact is indirect and mediated by key organizational processes, namely the structuring and coordination of collective action, the enhancement of organizational legitimacy and access to resources, and the development of organizational learning and strategic adaptation. Particular attention is given to the interactive use of MCS, which fosters collaboration, knowledge sharing, and adaptability in uncertain environments. By integrating insights from management control and social innovation literature, this paper contributes to a better understanding of how control systems can support both accountability and innovation in complex organizational contexts.

Mots-clés : Contrôle de gestion, Innovation sociale, Performance globale, Impact social, Organisations hybrides, Apprentissage organisationnel, Systèmes de contrôle de gestion.

MANAGEMENT CONTROL AND SOCIAL INNOVATION: FROM MEASURING PERFORMANCE TO CREATING SOCIAL IMPACT

Ghizlane BOUJNOUN
PhD in Economics and Management
Sidi Mohamed Ben Abdellah University, Fez, Morocco

Moussa DABBOUZ
PhD in Management Sciences
Hassan I University, Settat, Morocco

Keywords: Management control; Social innovation; Overall performance; Social impact; Hybrid organizations; Organizational learning; Management control systems

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