Management control system by activity and contributions to organizational performance : empirical approach

Abstract

The objective of our article is to study the relationship between the management control system by activity and contributions to the performance of the organization via a quantitative approach.

Indeed, the variables that impact on the performance of this performance-based system are around four, namely: the clarity of the system's tools, the profile of the management controller, the organizational culture and the nature of the system organization. Data analysis is performed following receipt of 41 responses to a questionnaire sent to 52 organizations located in the Atlantic Free Zone of Kenitra, Morocco.

However, the results obtained from this analysis show that the management control system by activity fully contributes to the performance of the organization. As well as the three factors: the clarity of the system's tools, the profile of the management accountant and the nature of the organization have a positive correlation that positively impact the system performance. In contrast to that of organizational culture, which has an inverted correlation and which limits the scope of the application of the management control system by activity in the organization.