Contribution Of Social Audit Practices To The Individual Performance: The Case Of Moroccan Companies Labelled On CSR
Volume 3 - Issue 5, May 2019 Edition
[Download Full Paper]
Author(s)
Mouna EL MOUSADIK, Fatima EL KANDOUSSI, Hind BENOUAKRIM
Keywords
Social audit, Individual performance, Corporate Social Responsibility, Moroccan companies
Abstract
This article aims to analyzes the impact of social auditing practices as a social steering tool on individual performance which is an important element in the measurement of organizational performance. In fact, this paper opts for an empirical study on a sample of Moroccan companies with the Corporate Social Responsibility label. The study has shown that social auditing practices in the field of human resources management actually affect the degree of individual performance and improve the social performance of the company.
References
[1]. Candau, P. (1985). Audit social: méthodes et techniques pour un management efficace: Vuibert, 277p
[2]. Cappelletti, L. (2006). Vers une institutionnalisation de la fonction contrôle interne? Comptabilité-Contrôle-Audit, 12(1), 27-43.
[3]. Charles-Pauvers, B., Commeiras, N., Peyrat-Guillard, D., & Roussel, P. (2007). Chapitre 3. La performance individuelle au travail et ses déterminants psychologiques. In Gestion des performances au travail (pp. 97-150). De Boeck Supérieur.
[4]. Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
[5]. Combemale, M., & & Igalens, J. (2005). Audit social, Que Sais-je. PUF, Paris.
[6]. Couret, A. et Igalens, J. (1988), L 'audit social, Paris, Presses Universitaires de France (Que Sais-Je ?, 2399), 1 iere ed., 127p
[7]. Foucher, L. (1993). chapitre 3:“Les directions des ressources humaines†in Petit A., Bélanger L.,
[8]. Guillard, A., & Roussel, J. (2005). Évaluation et développement du capital humain: un enjeu clé pour l’audit social. In EBS Conference Papers. Lille. www. ebs-paris. com/recherche-communications/josse_roussel_communications_1. pdf.
[9]. Humble, J. W. (1973). Social responsibility audit: A management tool for survival: Amacom.
[10]. Martory, B. (2003). Audit social. Revue française de gestion(6), 235-246.
[11]. Stephens, L.(1970). Personnel Audit Recommended The Personnel Administrator, Vol. 15, n ° 6, Nov., pp. 9-14.
[12]. Torrence, W. (1972). Some personnel auditing practices in business and industry. Personnel journal, 41(8), 391-394.
[13]. Vatier, R. (1980). L’audit social, un instrument utile au pilotage des entreprises et des organisations. Enseignement et gestion, 16. B
