Obstacles to the Implementation of Management Control in Public Institutions

Melloul Anass
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Melloul Anass: Morocco

Economic Alternatives, 2018, issue 3, 373-383

Abstract: Management control is a recognized function within the framework of the governmental authorization of public management, and has been subject to a reform concerning all aspects related to the service of economic agents and the Moroccan citizens. In effect the introduction of the law concerning the governance and financial control of public institutions will be based on a process of restructuring and performance management. It is in this context that the implementation of management control in the public sector should be adapted to the conditions and the various economic and social developments. Hence the major issue addressed in this article entitled Obstacles to the implementation of management control in public institutions pertains to identifying the obstacles to the implementation of management control within public institutions. This attempt suggests that the article should focus in the first part on a theoretical analysis of management control practices in public institutions. The second part will be dedicated to an empirical study using a questionnaire based on a representative sample of public institutions operating in the economic and social fields, through a Multiple Correspondence Analysis (ACM), by the statistical software Statistical Package for the Social Sciences (SPSS).

Keywords: governance; Management Control; Public Institutions; ACM (search for similar items in EconPapers)
JEL-codes: G34 G35 L32 O32 (search for similar items in EconPapers)
Date: 2018
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