Management control and organizational coherence: The challenges of their symmetry within the company -Survey in a global leader in the textile industry in Morocco

Le contrôle de gestion et la cohérence organisationnelle: enjeux de leur symétrie dans l'entreprise -Cas d'un leader mondial du secteur du textile au Maroc

Seffar Sofya Andaloussi () and Mohammed Hemmi
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Seffar Sofya Andaloussi: USMBA - Université Sidi Mohamed Ben Abdellah [Fès, Maroc]
Mohammed Hemmi: USMBA - Université Sidi Mohamed Ben Abdellah [Fès, Maroc]

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Abstract: Nowadays, the concept of coherence has become increasingly prevalent in everyday life, in both formal and informal interactions among stakeholders. Within organizations, coherence reflects a variety of dimensions related to the alignment of stakeholders with the organization's objectives. This coherence is not limited to the internal aspects of the organization but also encompasses its external environment, thereby giving this concept an organizational dimension. Despite the proliferation of management systems and techniques, the problem of divergence among stakeholders persists within companies. The existing literature generally emphasizes the role of management control in fostering of stakeholders with organizational objectives. Nevertheless, the mechanisms through which management control contributes to organizational coherence, and the extent to which this coherence is effectively shared, remain insufficiently explores. This article aims to examine the relationship between management control and coherence. To this end, a qualitative study was conducted at one of the leading international companies operating in the textile sector. As part of the study, 38 interviews were conducted with employees. The results highlight the existence of a coherence that is sometimes imposed by management control.

Keywords: convergence of goals; qualitative study. Classification JEL: M11 Paper type: Empirical Research; textiles; organizational coherence; étude qualitative. JEL Classification : M11 Type du papier : Recherche empirique Management control; textile; convergence des buts; cohérence organisationnelle; Contrôle de gestion; Contrôle de gestion cohérence organisationnelle convergence des buts textile étude qualitative. JEL Classification : M11 Type du papier : Recherche empirique Management control organizational coherence convergence of goals textiles qualitative study. Classification JEL: M11 Paper type: Empirical Research (search for similar items in EconPapers)
Date: 2026-09-07
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2026, 7 (10), pp.2658 8455. ⟨10.5281/zenodo.22555924⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05744577

DOI: 10.5281/zenodo.22555924

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