Activity-based management control and corporate performance management: the case of Morocco
Abstract
Since the beginning of the century, management control has been conceived in the context of Taylorian management, which is based on four principles: consistency over time, perfect information for management, the quest for cost minimization, and the preponderance of production costs over total costs. Management control is therefore a benchmark tool for measuring and steering manufacturing productivity, and first and foremost direct labor productivity. From the 1970s onwards, external and internal upheavals within organizations forced us to rethink the objectives, tools and uses of this model. In response to the current competitive environment, companies are facing management problems, so managers have had to react by implementing steering tools to help them achieve their objectives. The role of management control is to help managers in this task of steering the company. Management control is both a function performed by the management controller himself/herself and a process enabling the steering of the entire company, be it general management, middle management or operational management. It differs from the financial mission, which is to ensure the economic development of the company through the efficient allocation of financial resources. In economic terms, management control can be seen as à set of tools for ensuring the relevance of steering choices, or in sociological terms, as a means of ensuring the convergence of individual employee actions and corporate objectives. The aim is therefore to determine the impact of adopting an activity-based management control system using dashboards in an organization on the performance perceived by managers in different types of companies. To carry out this work, we adopted the following methodological approach: we opted for a hypothetico-deductive approach, based on a literature search. We consulted a number of dissertations and books dealing with this research theme, which enabled us to understand the concepts of activity-based management control and its contribution to corporate performance management.
Keywords: Management control, Activity management, Dashboards, Organizational performance.
Classification JEL : L25 M11 M41
Paper type : Empirical research
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Copyright (c) 2023 Ihssan CHOUETTA, Hafsa EZ-ZYN, Kenza EL KADIRI, Mounir EL BAKOUCHI

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