The Contribution of Management Control to the Improvement of Performance in Public Establishments and Enterprises (PEE) in Morocco

Abstract

Our research will focus on the practices of management control and their impact on improving performance in Moroccan Public Institutions and Enterprises. We examine how management control is practically implemented in these public entities and the tangible effects of these practices on their overall performance. Our research integrates two generic models identified in the management literature, the financial model and the management model, while paying particular attention to contingency theory.

The management control system within public institutions and enterprises is influenced not only by the theoretical reference model but also by contingency factors.

Our theoretical model and contingency factors were confronted with reality through empirical tests, aiming to evaluate their explanatory capacity in the specific context of Moroccan public institutions and enterprises. These empirical trials offered tangible insights into the validity and applicability of our approach, thereby enhancing the understanding of management control dynamics in the public domain in Morocco, as well as the positive impact of the management control system on improving the performance of Moroccan Public Establishments and Enterprises.

Keywords: The management control system, performance improvement, public establishments and enterprises, contingency factors, public management.

Classification JEL: M41, G29

Type of paper: Empirical research