Beam Journal of Economic Studies
Volume 8, Numéro 1, Pages 379-396
2024-03-16

Scope Of Management Control In Corporate Groups: Reflection On The Field Of Exercise Of Management Control In Relation To The Consolidation Scope



Authors : Digou Lies . Kaddouri Amar .

Abstract

The evolution of economic models, the multiplication of legal and financial vehicles used by groups of companies and the variety of possible relationships between entities of the same strategic group sometimes leaves the scope of consolidation defined according to IAS/IFRS standards and the SCF. Quite far removed from the reality of the control of resources and the power of concentration exercised by parent companies over their environment. The article aims to analyze the management control scope which goes beyond the consolidation scope. The scope of management control represents the field of exercise of management control which aims to animate the performance management system within group.

Keywords

Accounting Consolidation ; Management Control Scope ; Management Control ; Corporate Groups ; Consolidation Scope

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