Contrôleur de gestion au Maroc : Une étude des annonces d’offres d’emploi

Abstract

Purpose – To illustrate the typical profile of the management controller sought by Moroccan managers, through the missions that are assigned and the skills required for the occupation of a management controller position in Morocco.

Design/methodology/approach – Documentary analysis of job offers published for management controllers on known job websites in Morocco between January and May 2022.

Findings - A total of 12 practices, 5 technical skills and 7 personal skills were identified.

The results highlight the persistence of traditional activities in the job of management controller with a timid opening up to a position of Business Partner vis-à-vis top management in the first place and operational managers in a second place. Indeed, the practices related to budgeting, variance analysis, reporting, cost analysis, decision support and performance evaluation via dashboards and KPIs are highlighted in the job offers and are therefore the most requested on the Moroccan job market. As far as skills are concerned, the recruiters of management controllers in Morocco are always looking for aces in accounting and finance, with analysis and synthesis capacities who master computer tools (Excel / VBA) and who are able to operate an ERP.

Research limitations– the small sample size (30 ads selected) and the use of single information to describe organizational practices.