Contribution of management control tools to the performance of public administrations: Case of the Souss-Massa Region

  • Said BRIBICH Faculty of Law, Economics and Social Sciences of Guelmim, Ibn Zohr University of Agadir, Morocco
  • Hassan MABROUKI Faculty of Law, Economics and Social Sciences of Agadir, Ibn Zohr University of Agadir, Morocco
Keywords: Management control, public Administration, New public management, performance

Abstract

Management control in the public sector remains one of the subjects that are increasingly attracting the interest of researchers. This managerial practice, which originated in the private sector, is beginning to be introduced into the culture of public management in States, and more particularly in Morocco, within the framework of the New Public Management (NPM). The implementation of a control system and more particularly of management control in the public sphere reinforces the administration model desired by the State and constitutes a source of information and management indicators. The following paper aims to list the tools of management control and their contribution to the steering and improvement of public performance. Thus, and according to the results of the study, tools such as the scorecard, expenditure control, budgeting, and benchmarking have a very significant impact on administrative performance. We explain the methodology followed before presenting the discussion and the contributions of this quantitative research.

 

Keywords : Management control, public Administration, New public management, performance

JEL Classification : H11, H83

Paper type : Empirical research

 

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Published
2022-12-18
How to Cite
BRIBICH, S., & MABROUKI, H. (2022). Contribution of management control tools to the performance of public administrations: Case of the Souss-Massa Region. International Journal of Accounting, Finance, Auditing, Management and Economics, 3(6-2), 448-462. https://doi.org/10.5281/zenodo.7454390