The Impact of Management Control on Organizational Intelligence: An Empirical Study in the Moroccan Context

Abstract

In a constantly changing business world, companies must be smart, adaptable and innovative to succeed in the long term. This study explores the impact of management control systems on organizational intelligence, focusing on Moroccan companies. The objective is to understand how these systems enable organizations to become more efficient and resilient.

A quantitative approach was used, with data collected through surveys of Moroccan companies. These data were analyzed using advanced statistical methods (PLS-SEM). Management control was divided into three categories: forecasting tools (such as budgets), monitoring tools (such as balanced scorecards) and cost analysis tools (such as the ABC method). Organizational intelligence was assessed through criteria such as environmental monitoring and knowledge management.

The results show a strong link between management control systems and organizational intelligence (β = 0.635). Forecasting and monitoring tools are particularly effective in helping companies gather information and make better decisions. However, cost analysis tools were less used, suggesting that there is room for improvement in this area. Although organizational intelligence scored well overall, aspects such as protecting intangible assets and influencing the external environment still need to be improved.

This study has a few limitations. The sample was limited to enterprises in the Souss-Massa region of Morocco, so the findings might not apply everywhere. Also, the lower average variance extracted (AVE = 0.370) for management control suggests we need better ways to measure this variable. Future research could expand to other regions and sectors and look at how new technologies like artificial intelligence (AI) and big data can improve management control and organizational intelligence.

In conclusion, this study highlights the importance of management control systems in strengthening organizational intelligence. By optimizing forecasting and monitoring tools, improving the use of cost analyses, and strengthening external influence strategies, Moroccan companies can better adapt to market challenges and ensure sustainable growth.

Keywords: management control, organizational intelligence, quantitative approach

JEL Classification: M100 

Paper type: Empirical research