Work

Impact of management control on the organizational performance

Year: 2024

Type: article

Abstract: Our study aims to investigate the impact of management control on the performance of Moroccan companies. Through an in-depth literature review and a survey conducted among companies from various sectors in Morocco, the crucial role played by tools such as cost accounting methods, budgetary control, and balanced scorecard in ensuring effective management were identified and highlighted. These tools enable accurate cost assessment, sound financial planning, and significant improvement in organizational performance. In light of these findings, the adoption and effective utilization of these tools as a means to enhance the competitiveness and sustainability of Moroccan companies were recommended.

Source: Journal of Infrastructure Policy and Development

DOI: 10.24294/jipd.v8i8.6910

Authors: Hind Hammouch, Mohammad Falahat, Hossein Najmi

Institutions: Sidi Mohamed Ben Abdellah University, Asia Pacific University of Technology & Innovation, University of Central Oklahoma

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4402012731

FWCI:

Cites: 24

Cited by:

Related to: 10