The Contribution of Performance Management and Management Control to Organizational Performance within the Public Sector in Light of New Moroccan Legislative and Regulatory Provisions

Abstract

Management control is emerging as a crucial tool for enhancing organizational performance in the public sector. This analytical theoretical study examines the influence of recent regulatory reforms—particularly Organic Law No. 130-13 on public finance and Decree No. 2-22-580—on the conceptual evolution of management control and performance management within public organizations in Morocco. The objective of this theoretical analysis is to assess how new legal requirements are redefining the conceptual frameworks of management control and theoretically influencing improvements in organizational performance. The main research questions focus on the theoretical impact of management control on governance, accountability, and its conceptual role in aligning performance with legal requirements. This research adopts an analytical theoretical approach based on a critical and systematic review of specialized literature. The methodology involves a comparative analysis of existing theoretical frameworks of management control in the public sector, contrasted with the new Moroccan regulatory provisions. The analysis draws upon legislative texts, conceptual frameworks developed in academic literature, and theoretical models of public performance. This theoretical analysis proposes a renewed conceptual framework for management control in the context of public sector reforms in Morocco. The study highlights the necessary theoretical developments to adapt management control tools to the new legal requirements and offers conceptual guidelines for optimizing the organizational performance of Moroccan public entities within this new regulatory framework.

JEL Classification: H83, H61, M41, M48, D73, O23

Type of paper: Theoretical research