In terms of management and for the last ten years the introduction of a management control system in large companies has become a major fact in that it facilitates decision-making techniques and eliminates the silos of the firm and allows managers to have a precise vision of information flows in order to make the right decisions at the right moment, indeed management control affects even small or medium-sized companies but on the other hand growing small and medium-sized enterprises require management approaches In contrast to large firms, they must adapt to a set of contingent variables such as structure, strategy, technology, culture and the environment in which they operate, especially small and medium-sized enterprises are personalized by director's vision, ambitions and motivations, and he relies on his intuition and judgment in making decisions and definitely refuses to delegate or use an integrated management control system. This set of elements encourages us to make a methodological choice to study the place occupied by the information system, in particular ERP, in management control within Moroccan small and medium-sized enterprises. In order to choose the right path that will allow to satisfy a personal scientific inclination as well as to take the path of originality: "ERP Management Control and Small and Medium Enterprises" we have tried to cope with the novelty of the subject and the panoply of possible approaches. The overriding objective is therefore to see the place occupied by the ERP in management control within Moroccan small and medium-sized enterprises in order to understand it.

In its 2016 report, the Economic and Social Council of the State of Morocco notes, in a social framework that since 2007, a clear improvement in the average standard of living of Moroccans with a reduction of the monetary poverty rate. Such an effort was only possible thanks to, among other things, the National Initiative for Human Development (INDH) based on a participatory approach. An approach that repositioned Income Generating Activity (RGA) at the center of the production process in the social and solidarity economy as a lever for economic and human development. And in order to achieve the objectives of the INDH, these activities have proved to be effective in helping the disadvantaged to integrate economic circuits and improve their social condition. This paper examines the impact and importance of IGAs in the face of constraints such as illiteracy and lack of a culture of entrepreneurship. In order to answer this problem, we will analyze the impact of the AGR projects on the socio-economic situation of the beneficiaries in the prefecture of Inezgane-Ait-Melloul through a field survey conducted with about forty people. The main result of this study shows that these igas have a positive impact on the socio-economic life of the beneficiaries.

For years, Morocco is considered one of the countries rich in local products: argan tree, saffron, dates, roses. However, the valorization of these products has evolved only now to become a source of wealth of territory. Through this research, we try to answer the following question: how to make the product of terroir a lever of development of the region of Zagora and Kalaat M'gouna? Our approach is based on a field survey and meetings organized with semi-directive interview guides with the managers of two Al Firdaouss cooperatives in Zagora and Soffi in Kalaat M'gonna.