Management Control Systems and Hospital Performance in Morocco: A Systematic Review Based on the PRISMA Method

Abstract

In the context of the reform of the Moroccan hospital sector, this systematic review analyzes the impact of management control systems (MCS) on the performance of Moroccan public hospitals. This study aims to evaluate the extent to which these tools enhance organizational efficiency and healthcare quality, drawing on a corpus of 37 studies. Founded on a corpus of 37 studies identified in Scopus, Web of Science, PubMed, CAIRN, Revues.org, Google Scholar, AJOL, and Latindex., the results show a significant improvement in resource allocation, care quality, and transparency through the adoption of MCS. Drawing on existing literature, most of the reviewed studies converge on the existence of a positive relationship between the implementation of management control tools — such as the Balanced Scorecard, maintenance dashboards — and the overall performance of 52 hospital institutions. However, the diversity of practices, the lack of training, and the complexity of structures hinder their optimal deployment. In conclusion, MCS appear as key levers for modernizing hospital management in Morocco. But ,Strengthening managerial capacities, harmonizing practices, and integrating adapted tools such as open-source hospital information systems are essential to maximize their benefits.

Keywords: Management control system, Hospital performance, PRISMA, Governance.

Classification JEL : M41

Paper type : Theoretical Research