Organizational Performance Measurement Systems as a lever for the performance of Moroccan Public Establishments
Like private companies, public organizations today are required to meet multiple challenges (Quality, costs, deadlines, social responsibility, etc.). In Morocco, the public management reforms undertaken over the past decade aim to break away from the means-based management that reigned in these organizations in favor of performance-based management. This new management approach, which has led to changes in the requirements and challenges of public managers, necessarily involves the adoption of management tools and more particularly SMPO capable of providing the information essential for management to ensure their vocation as a lever for organizational performance. Theoretically, balanced SMPO with reference to the Balanced Scorecard (BSC) allow the organization to monitor its various determinants of performance, to go beyond a diagnostic control approach and to be part of an interactive control approach with reference to the Simons control lever model.
Through a qualitative exploratory study, this work aims to explore the scope (Balance through the nature of the indicators measured) and usefulness (Diagnostic or interactive control) of the SMPOs adopted by the EPM.
JEL Classification : M40
Paper type : Empirical research
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