Management control and performance management: case of the Moroccan public organization

Abstract

The economic consequences of the Covid-19 crisis, Russia's military operation in Ukraine and the many changes currently going through the world as well as the reform of public administration have pushed Moroccan public organizations to improve their methods. management in order to reduce expenses while guaranteeing quality, satisfaction and safety for users. To do so, the roles and tools of management control have been forced to adapt while referring to Law No. 69-00. Our study focuses on the contribution of management control to the performance of Moroccan public organizations through structural equation modeling with a sample of 87 public organizations.