Empirical analysis of the implementation of management control practices in public institutions in Morocco

Abstract

In the face of an evaluation culture that has yet to establish itself as a lever for improving the performance of public institutions in Morocco, despite its potential to enhance social programs, several attempts have been made to implement monitoring and evaluation systems to address the inefficiencies of existing evaluations. Within this context, the kingdom has initiated multiple reform projects and initiatives, emphasizing the relevance of integrating robust control mechanisms inspired by private sector management into public sector management. This approach aims to ensure regular, continuous, and comprehensive evaluations of socio-economic projects and programs, even before the intervention of external auditors.

The implementation of management control in Moroccan public institutions requires an in-depth analysis of the tools employed to assess their contribution to enhancing and steering organizational performance. This objective lies at the core of our research.

In this regard, our article presents the findings of a hybrid exploratory qualitative study, conducted through semi-structured interviews with a sample of 12 Moroccan public institutions in the Casablanca-Settat region. The goal was to contextualize theoretical insights and eliminate non-significant variables.

The New N’vivo software was utilized for organizing, processing, and analyzing the data under review. The results of our study revealed that the pre-established model, based on theoretical research and highlighting management control practices, was validated by the data collected during the interviews. Furthermore, discourse analysis of our respondents allowed for the addition of two variables, one moderating and the other mediating, namely financial autonomy and organizational culture. These variables influence the relationship between management control practices and the organizational performance of Moroccan public institutions.

Keywords: Management control practices, Public management, Performance, New Public Management.

Classification JEL: M41; M48                                                                                                                                          

Paper type: Empirical Research