Analysis of Contingency Factors Influencing the Implementation of Management Control Systems in Moroccan Territorial Communities: A Literature Review

Abstract

Following the transfer of competencies from the State to local authorities, these authorities have expanded their activities. However, this evolution creates new challenges in terms of governance. Therefore, to better manage their activities, effectively control their resources, and achieve their objectives, local authorities must implement control systems. Management control thus emerges as a solution to meet internal management and governance needs. In this context, this document aims to analyze management control practices within local authorities and explore the reasons behind its emergence in the public sector, identifying all factors likely to influence the overall functioning of this system. The analysis focuses on understanding how these factors interact and impact the effectiveness of management control. The goal is to study the necessity of implementing such a steering mechanism to address governance issues that exist within local authorities. Additionally, this paper discusses the challenges faced in implementing management control systems and proposes strategies to overcome these challenges. The objective of this article is based on a critical analysis of scientific articles to identify the main factors, challenges, and issues that influence the implementation of management control systems. By reviewing various theoretical and empirical studies, the paper provides insights into best practices and recommendations for enhancing management control in local authorities.

Key words: Management control, local authority, performance, contingency factors.

JEL Classification: M19

Paper type: Theoretical Research