Template-Type: ReDIF-Article 1.0
Author-Name: Maha ASSAAD IDRISSI
Author-Email: Maha.assaadidrissi@uit.ac.ma
Author-Workplace-Name: National School of Business and Management, Ibn Tofail University of Kenitra, Morocco
Author-Name: Yousra OUDDA
Author-Email: Yousra.oudda@uit.ac.ma
Author-Workplace-Name: National School of Business and Management, Ibn Tofail University of Kenitra, Morocco
Author-Name: Omar TAOUAB
Author-Email: Taouab.omar@uit.ac.ma
Author-Workplace-Name: National School of Business and Management, Ibn Tofail University of Kenitra, Morocco
Title: The contribution of management control to organizational performance: a literature review
Abstract: Since it first appeared in American companies in the 1920s, the management control system has continued to develop, moving from a traditional model focused on financial management to a new model focused primarily on performance management. In this context, this contribution aims firstly to analyze the evolution of the concept of management control systems in the scientific literature, and secondly, to identify its impact on organizational performance by mobilizing the theories and scientific work carried out on the subject. This research presents an important interest because it is in line with the work of other researchers in the field of management control.   Keywords: Management control; Organisational performance, modern management control tools. Classification JEL:  M4, M49 Paper type: Theoretical Research
Journal: International Journal of Accounting, Finance, Auditing, Management and Economics
Pages: 505-521
Volume: 5
Issue: 3
Year: 2024
File-URL: https://ijafame.org/index.php/ijafame/article/view/1339
File-Format: text/html
File-URL: https://ijafame.org/index.php/ijafame/article/view/1339/1338
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Handle: RePEc:aoa:journl:v:5:y:2024:i:3:p:505-521