Modern Tools to Evaluate the Performance of Business Organizations between Theory and Practice-The Case of Public Cement Companies in Algeria

Abstract

Through this research, we reviewed the most important modern tools currently known at the global level in the field of management control. We found that most of them tried to bypass the traditional view in the evaluation, which was confined to the financial dimension. By proposing modern philosophies seeking to be knowledgeable in all dimensions and aspects of the organization performance. Whether, are these economic, social or environmental, etc.. According to the analysis of the survey, the result became clear to us that most of public cement company's tools and traditional methods used in the field of management control is the absence of most basic accounting information systems and of analytical accounting. As we found out through the analysis of the results of the questionnaire that the vast majority of the respondents are not familiar with the evolution of what is happening in the field of management and governance in general, and in the modern tools of management control in particular.