Contribution of the Balanced Scorecard to the Management Control: Case of Public Institutions and Enterprises in Morocco

Abstract

In order to align the country's socio-economic structures with environmental changes and to address the pressing needs of the citizens, the Moroccan public authorities have undertaken modernization reforms. These reforms aim for a more rationalized, effective, and efficient public management, introducing new management methods to create value while meeting the expectations of Moroccan citizens. In this context, it is imperative to strengthen management control within Public Establishments and Enterprises (EEP) to be able to implement a global performance approach using the Balanced Scorecard (BSC). This tool is designed to provide a holistic and balanced view of an organization's performance by integrating both financial and non-financial measures. Consequently, this article aims to explore the usefulness of the Balanced Scorecard to make management control a strategic management tool beyond its purely financial aspect aimed at improving overall performance.

Keywords: Public establishments and enterprises - Management control - Strategic steering - Balanced Scorecard (BSC) – Performance.

JEL Classification : H 11

Paper type : Theoretical Research