The Covid-19 pandemic and the practice of management control in Moroccan public establishments and enterprises: a theoretical analysis

Abstract

In crisis mode, triggered by Covid-19, Moroccan public institutions and enterprises face a number of challenges that the management control system must take into account. This exceptional situation has highlighted the need to adapt traditional management control tools to meet specific crisis management needs. To develop this analysis, we drew from conceptual literature and mobilized relevant theoretical frameworks, including chaos theory, the theory of public financial resilience, and the principles of care management.

Chaos theory, in this context, helps understand how initially small disturbances can have major repercussions on a complex system such as public institutions. It emphasizes the importance of a flexible and adaptable approach in crisis management, capable of quickly responding to unpredictable environmental changes.

The theory of public financial resilience is also crucial. It focuses on the ability of public organizations to maintain their financial and operational stability in the face of external shocks. This perspective is particularly relevant during a pandemic, where resources are limited and needs are pressing.

Care management, for its part, brings a human and ethical dimension to management in times of crisis. It emphasizes considering the needs and well-being of employees and stakeholders, which is essential for maintaining cohesion and motivation during difficult periods.

Based on these theoretical frameworks, the article proposes the implementation of adapted Balanced Scorecards (BSC) for Moroccan public institutions and enterprises. These innovative management control tools aim to provide decision-makers with relevant information in real-time, while managing resource constraints and navigating an uncertain environment. This BSC would be a valuable tool to help them effectively manage the crisis while preparing for the future, balancing immediate needs and long-term strategies.

Keywords : management control, COVID-19, EEP, BSC, chaos theory

JEL classification : H50 M41 M49

Paper type: Theoretical Research