Management control instruments and bank performance management in Mali

Abstract

This article examines the link between management control instruments and performance management in Malian banks. We used the mixed method to identify management control instruments in order to measure their frequency of use in performance management in Malian banks. Bank management requires appropriate instruments. There has been a great deal of research into the contribution of management control tools to bank management, but this is one of the few studies of Mali. For us, bank performance management is a set of practices, instruments and processes that enable the bank to analyze past and present data with a view to making corrections in the course of action and making future forecasts. To select the banks, we used the exhaustive method and the reasoned choice technique for the respondents. The sample consisted of fourteen (14) Malian banks. The qualitative data was processed using content analysis. They enabled us to identify the management control instruments in Malian banks. For the quantitative data, we used univariate analysis to measure the frequencies of management control instruments in Malian banks... The purpose of this study is to show the contribution of management control instruments to performance management in Malian banks. This work will enable bank managers to better appreciate management control instruments in Malian banks. The descriptive analyses validated the quality and reliability of our measurement tools. The results showed that management control instruments in Malian banks, namely planning instruments, steering instruments and communication instruments, have a significant and positive influence on performance management in Malian banks.

Key words : Instruments, Management control, Bank

JEL Classification : M40

Type de l’article : Recherche empirique