EL MOUMNI, A. et SAIDI, C. (2024) « Analysis of Contingency Factors Influencing the Implementation of Management Control Systems in Moroccan Territorial Communities: A Literature Review », International Journal of Accounting, Finance, Auditing, Management and Economics, 5(6), p. 417–431. Disponible sur: https://ijafame.org/index.php/ijafame/article/view/1458 (Consulté le: 14 septembre 2026).