The need for a management control system within the Moroccan public administration

  • Bouchra MKHARBCHA National School of Business and Management, Ibn Tofail University of Kenitra, Morocco
  • Omar TAOUAB National School of Business and Management, Ibn Tofail University of Kenitra, Morocco

Abstract

After the Royal Speech of 9 December 2002, the Moroccan public sector underwent a major reorganization, the primary objective of which was the implementation of new principles of public management and the introduction of modernization in both structural and organizational aspects; as well as the management control system known as the master of these reforms.

Moroccan public administrations must put in place a well-structured management control system as it is a crucial element of the modern administrative model sought by the State. However, the transition from the private market sector to the non-market public sector requires adaptation, as all the specificities of public organizations must be taken into account. The purpose of our article is to clarify this need to manage and improve its overall performance.  Thus, according to the results of the study, it was found that the implementation of a management control system will allow the administration to achieve greater performance and offer a better service to the citizens it serves.

 

Keywords: Management control, Government, Public Management, Moroccan Public Sector, Performance.

JEL Classification: H80, H83, H89.

Paper type: Theoretical Research

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Published
2023-11-30
How to Cite
MKHARBCHA, B., & TAOUAB, O. (2023). The need for a management control system within the Moroccan public administration . International Journal of Accounting, Finance, Auditing, Management and Economics, 4(6-1), 120-132. https://doi.org/10.5281/zenodo.10207902