Management control and management of hospital performance: a literature review

Abstract

In a constantly evolving competitive environment, organizations are facing an increasingly demanding clientele, prompting them to explore ways to differentiate themselves and improve their performance. In this perspective, management control is emerging as a valuable strategic resource, offering opportunities for improvement and a competitive advantage. In Morocco, the healthcare sector is confronted with several challenges, making the implementation of an efficient management control system imperative to ensure a strong and quality healthcare system.

Efficient hospital management is no longer just a choice, but a necessity. However, despite efforts to strengthen hospital performance, some gaps persist, particularly in the context of management control. By optimizing the use of resources and motivating the execution of activities, management control plays an essential role in achieving organizational objectives, problem-solving, and even driving change.

This literature review aims to understand the influence of management control on the performance management of healthcare facilities. However, it should be noted that empirical research is necessary to support and enrich theoretical findings and to address the lack of specific data for Morocco. Thus, this research work opens new perspectives for a better understanding and application of the quality of legal audit in the Moroccan context.

Keywords: Management control, Performance, Management, Health.

Classification JEL: M41 I10 L25

Paper type: Theoretical Research