Ten years of research in Accounting, Controlling and Audit in Morocco: a bibliographical approach

Abstract

The disciplines of accounting, controlling and audit, are a relatively new area of research although the origins of accounting practices date back centuries, management research in Morocco for its part has started in the 90 century last.However the results of the research activity in the field of management and specifically the accounting, management control and audit were never done hence the usefulness of this work. This work is based on an exhaustive survey of graduate theses (Diploma of Higher Studies, Ph.D. National and State Doctorate) supported in the area of the CCA in the most productive universities in Morocco, during the past decade. This work is structured around four main axes. First, we propose at first a brief review of the literature and the methodology will be presented in a third point will be presented the results and finally we will conclude on avenues of research.