Crossed views on the need for a management control system and the new managerial culture: an exploratory study in Moroccan public administrations

Regards croisés sur la nécessité d'un système de contrôle de gestion et la nouvelle culture managériale: une étude exploratoire au sein des administrations publiques marocaines

Soukaina Boutakbout (), Abdelhadi Grine and Mohamed Loulid
Additional contact information
Soukaina Boutakbout: laboratoire Interdisciplinaire de Recherches et d’études en management des organisations et droit de l’entreprise-LIREMD
Abdelhadi Grine: laboratoire Interdisciplinaire de Recherches et d’études en management des organisations et droit de l’entreprise-LIREMD
Mohamed Loulid: laboratoire Interdisciplinaire de Recherches et d’études en management des organisations et droit de l’entreprise-LIREMD

Post-Print from HAL

Abstract: This article explores the management control system in the context of the New Public Management initiatives. These initiatives have led to changes in the structure and functioning of public sector organizations in order to make them work better. A qualitative research methodology is applied, in particular with 9 managers through individual semi-directive interviews to obtain a better understanding of our phenomenon. To do this, we have advocated a contingency approach on the determinants of the management control system. This study proves that the Administration is always in search of improvement and that a mobilization of the decision-makers is to be undertaken. Thus, the success (or failure) of the New Public Management (NPM) reforms depends, in large part, on the administrative, political and strategic context in which these reforms take place. The results obtained allowed us to understand that the implementation of the management control system is still an urgent need for Moroccan public administrations in order to follow the transformation movement launched by the Kingdom. One of the main limitations of this study is related to the difficulty of accessing secondary data and the field, since our research theme focused on the public sphere. However, we encountered tremendous reluctance on the part of collaborators. Although experimental, our exploratory qualitative study requires additional confirmatory quantitative study to determine, verify, and generalize our theoretical findings. At the same time, we should have taken more than two Administrations, but we were unable to meet this desired standard.

Keywords: New Public Management; Management Control Systems; Public Management; Public Administration; Nouveau Management Public; Contrôle de Gestion; Gestion Publique; Administration Publique (search for similar items in EconPapers)
Date: 2022-01-31
New Economics Papers: this item is included in nep-ara
Note: View the original document on HAL open archive server: https://hal.science/hal-03564883
References: Add references at CitEc
Citations:

Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2022, ⟨10.5281/zenodo.5903045⟩

Downloads: (external link)
https://hal.science/hal-03564883/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03564883

DOI: 10.5281/zenodo.5903045

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().