Abstract:

This study aims to explore, on one hand, the structural and behavioral factors that influence the adoption of new management control tools within Moroccan public establishments, and on the other hand, to assess the impact of this differentiated adoption on the improvement of internal governance of these entities. To achieve this objective, 81 questionnaires have been collected from various public establishments in Morocco, and the collected data were analyzed using the advanced statistical software SMART-PLS4. The study's results highlight those variables such as the age of the establishment, its technology, as well as the profile and leadership style of its leaders play a significant role in using tools like the balanced scorecard (BSC) and activity-based costing (ABC). In contrast, the size of the establishment, its sector, and the nature of its activities seem to have no notable impact on this adaptation process. Furthermore, the study proposes a comparative analysis with Simons' control model, revealing that the transition from a diagnostic use to an interactive use of management control systems fosters a governance evolution. This evolution is characterized by a shift from a disciplinary governance, focused on control and collaboration, to a cognitive governance, centered on collaboration and learning. This discovery offers new perspectives on how management control can contribute to the evolution of governance practices in the public sector.

Keywords:

Activity-Based Costing, Balanced Scorecard, Collaboration, Control, Contingency Factors, Control Levers.

JEL Classification Codes:

H83, M41, D21.

How to Cite:

Rajaa Bazarouj, Rachid Hasnaoui and Imad Ait Lhassan. Modern Management Control and Internal Governance of Moroccan Public Establishments: An Analysis Using the Structural Equation Method. [ref]: vol.22.2024. available at: https://refpress.org/ref-vol22-a56/