The role played by Management Control Systems (MCSs) in the National Strategy for Sustainable Development (NSSD): The Algerian government perspectives

Abstract

Over recent decades, the concept of Sustainable Development (SD) has been considered as a leading model to sustain the development of Nations and improve the quality of our life. This concept has gained great interest at global and it has been the subject of considerable research. A series of conferences over time about sustainable development has widely focused in an attempt to develop this notion and build up models to measure it. In that regard, an increasing number of researchers in Management Control Systems (MCSs) suggest the necessary to integrate the three dimensions of Sustainable Development (SD) «social, environmental, and economic" with its models. As a result, the management control literature focuses at the moment on a new emergent theme which is: Sustainability Management Control Systems (SMCS) which should enable researchers to be more reflective about the design of innovative tools and methods of MCSs for Sustainable Development. At national level and after the independence in 1962, Algeria made an effort to improve its economic situation and rebuild the country. In this regard, it has adopted a strategy for economic development in order to solve the problem of unemployment, reduce poverty and meet the population needs. This policy was launched without taking into consideration how to protect environment and deal with the different damages caused to it. As a result, we found ourselves in front of a degraded environment thence in order to solve this huge problem, our country has partnered with the United Nations System, to give birth to a United Nations Development Cooperation Framework to enhance the effectiveness of sustainable development programs and integrate SD indicators in its strategy. Under this background, , the purpose of this dissertation is to present the understanding of Sustainable Development, its emergence over time and the various concepts related to it. It also highlights the question of the efforts of the Algerian State to implement Sustainable Development in their policies and strategies and finally suggesting a model for the NSSD based on the appropriate Management Control System.