The management of the partnership value by the control devices

The objective of this book is to explore an application of stakeholder theory in a Moroccan environment. In the academic literature this theory is positioned as an alternative and ambitious vision capable of competing with the classical shareholder approach. In depth this pluralist partnership vision does not remain in contradiction with the shareholder approach but rather complements it since it seeks to ensure the continuity of the company''s activity by taking into account the interests of shareholders as well as those of other stakeholders who interact with the company. Within this broader framework internal control can be an effective means of ensuring that the interests of the various stakeholders are taken into account in strategic decisions. By going to the heart of the matter the content of this book provides us with some insights into the modeling of the integrated internal control framework - COSO Framework - with the different descriptive normative and instrumental branches of the stakeholder theory.