Internal control and risk management in the Moroccan family businesses

• Autorzy: Taki Ilyass , Habba Badr , Berrada el Azizi Taieb

Identyfikatory

DOI

10.17512/pjms.2024.29.1.21

Warianty tytułu

PL

Kontrola wewnętrzna i zarządzanie ryzykiem w marokańskich firmach rodzinnych

• Języki publikacji: EN

Abstrakty

EN

This research aims to study the importance given by family business managers to internal control and how the risks associated with these companies are tackled. After a literature review on the risks affecting family businesses, the opportunities given by a formalized internal control system for family business’s sustainability are highlighted. Then, results were presented based on a qualitative study of twenty family businesses focusing on the relationship “risk-control”. This exploratory approach allowed us to detect the existence of obstacles in the implementation of effective internal control in Moroccan family businesses. The role of manager’s culture and values in the decision-making process was emphasized. Identification of these types of obstacles will help managers adopt rational risk management, including prevention, following-up, and treatment of risks, which avoid unnecessary monitoring efforts and unplanned controls.

PL

Celem badania jest zbadanie wagi, jaką menedżerowie firm rodzinnych przywiązują do kontroli wewnętrznej oraz sposobów radzenia sobie z ryzykiem związanym z tymi firmami. Po dokonaniu przeglądu literatury na temat zagrożeń wpływających na firmy rodzinne, podkreślono możliwości, jakie daje sformalizowany system kontroli wewnętrznej w zakresie zrównoważonego rozwoju firm rodzinnych. Następnie zaprezentowano wyniki na podstawie badania jakościowego dwudziestu firm rodzinnych skupiającego się na relacji „kontrola ryzyka”. To eksploracyjne podejście pozwoliło nam wykryć istnienie przeszkód we wdrażaniu skutecznej kontroli wewnętrznej w marokańskich firmach rodzinnych. Podkreślono rolę kultury i wartości menedżera w procesie decyzyjnym. Identyfikacja tego typu przeszkód pomoże menedżerom w przyjęciu racjonalnego zarządzania ryzykiem, w tym zapobieganiu, monitorowaniu i leczeniu ryzyka, co pozwoli uniknąć niepotrzebnego wysiłku w zakresie monitorowania i nieplanowanych kontroli.

Słowa kluczowe

EN

family business; risks; internal control; risk management

PL

firma rodzinna; ryzyka; kontrola wewnętrzna; zarządzanie ryzykiem

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2024
• Tom: Vol. 29, No. 1
• Strony: 356--371
• Opis fizyczny: Bibliogr. 28 poz., tab.

Twórcy

autor

Taki Ilyass

• Doctor in management science, Morocco

• https://orcid.org/0000-0002-1222-1164

autor

Habba Badr

• Chair of Moroccan Family Businesses ESCA Ecole de Management, Morocco

• https://orcid.org/0000-0002-9097-1702

autor

Berrada el Azizi Taieb

• Chair of Moroccan Family Businesses ESCA Ecole de Management, Morocco

• https://orcid.org/0009-0006-6385-5278

Bibliografia

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).