Theoretical approaches and their explanatory scope for management control practices in the public sector

  • Abir Hanafi Abdelmalek Essaadi University of Tetouan, Morocco and Mons University, Belgium
  • Said El-Marzouki Université Abdelmalek Essaadi de Tétouan, Maroc
Keywords: New Public Management, Management Control, Public sector


Management control is a set of systems put in place to provide executives and various managers with periodic information about the company's operations.  Their comparison with past or forecasted data can, if necessary, prompt management to take appropriate corrective action, both strategic and operational.

The popularity of the New Public Management theme, which is becoming more and more frequent, is no coincidence. For more than 20 years, the public sector has been characterized by a major evolution aimed at modernizing its management. In line with recent developments in public management (in this case, New Public Management), the modernization of the public sector is of great importance. Moreover, the stakes in terms of a country's overall development depend in particular on its public sector, insofar as management control seeks, by definition, to reconcile strategic vision and operational actions. In this context, our paper is presented as a theoretical study that highlights the main theoretical frameworks that inspire research in management control. In order to have a better understanding of our study, this paper therefore focuses on the presentation and perspective of the main theoretical contributions, in particular the theoretical foundations of New Public Management and management control in the public sector, the specificities of this sector and the contributions of management control to the public sector.


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How to Cite
Hanafi, A., & El-Marzouki, S. (2021). Theoretical approaches and their explanatory scope for management control practices in the public sector. International Journal of Accounting, Finance, Auditing, Management and Economics, 2(2), 368-393.