Management control in the retail industry: Designing a commercial performance management system

  • Moubarak EL HIJAZI Faculty of Legal, Economic and Social Sciences Ait Melloul, Ibn Zohr University of Agadir, Morocco
  • Lahoussine ELKTIRI International University of Agadir - Universiapolis, Morocco

Abstract

The aim of this paper is to study management control practices in the retail sector and their contribution to commercial performance. Within this framework, our problem is formulated as follows: « How does management control influences the commercial performance in retail industry? ». To answer this question, we opted for a qualitative research methodology based on an interview guide filled out with management controllers from large retail stores in Agadir. The results of our survey enabled us to identify the management control practices implemented by retailers, to find out the commercial performance indicators specific to the industry and, finally, to highlight the contribution of management control to commercial performance.

 

Keywords: Management control, Retail industry, Commercial performance, management control practices.

Classification JEL : M41, G29

Paper type: Empirical Research

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Published
2024-09-02
How to Cite
EL HIJAZI, M., & ELKTIRI, L. (2024). Management control in the retail industry: Designing a commercial performance management system. International Journal of Accounting, Finance, Auditing, Management and Economics, 5(9), 121-146. https://doi.org/10.5281/zenodo.13623002
Section
Articles