Revue du Contrôle de la Comptabilité et de l’Audit ISSN: 2550-469X Volume 6 : Numéro 2 Revue CCA www.revuecca.com Page 178 The governance of the family business from the perspective of agency and stewardship theory La gouvernance de l’entreprise familiale sous l’angle de la théorie de l’agence et de l’intendance Abdellah TAJER PhD and researcher in Management Sciences Faculty of Legal, Economic and Social Sciences, Cadi Ayyad University - Marrakech Interdisciplinary Laboratory of Research and Studies in Management of Organizations and Corporate Law (LIRE-MD) Tajerabdellah10@gmail.com Oumaima ARABAN PhD student in Management Sciences, Faculty of Legal, Economic and Social Sciences,Cadi Ayyad University - Marrakech Interdisciplinary Laboratory of Research and Studies inManagement of Organizations and Corporate Law (LIRE-MD) araban.oumaima@gmail.com Hicham ESSABBAR PhD student in Management Sciences Hassan 1 er University - Faculty of Economics and Management / Settat Management and Development Research Laboratory (MDRL) essabbar.hicham@gmail.com Sidi Mohamed RIGAR Professor of Higher Education Faculty of Legal, Economic and Social Sciences, Cadi Ayyad University - Marrakech Director of the Interdisciplinary Laboratory for Research and Studies in Organization Management and Corporate Law (LIRE-MD) mrigar@gmail.com Date submitted: 29/05/2022 Date of acceptance: 17/07/2022 To cite this article: TAJER A. & al. (2022) «The governance of the family business from the perspective of agency and stewardship theory», Revue du contrôle, de la comptabilité et de l’audit «Volume 6 : Numéro 2» pp : 178 - 204