Decentralized Organizational Structure and its Impact on Managerial Performance in Moroccan SMEs

Yousra Nassou and Zakaria Bennani
Additional contact information
Yousra Nassou: UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan]

Post-Print from HAL

Abstract: In response to the dynamic challenges posed by today's business environment, this study investigates the interplay between organizational structure and managerial performance in Moroccan SMEs. Traditional hierarchies are scrutinized for their limitations in adapting to uncertainty, prompting a reevaluation towards decentralized structures (Fernandez, 2017; Mintzberg, 1979). Citing a broad spectrum of literature, the research establishes a clear link between decentralized structures and heightened managerial performance, emphasizing the pivotal role of alignment between the Accounting Information System (AIS) and organizational structure (Chenhall, 2003; Gul and Chia, 1994). The paper culminates in hypothesis, positing that decentralized companies exhibit superior managerial performance (Boubakary et al., 2020). This abstract provides a succinct overview of the study's exploration of organizational design and managerial efficacy, serving as a valuable resource for businesses navigating the intricacies of the modern business landscape. This study delves into the dynamic interplay between organizational structure and managerial performance in Moroccan Small and Medium Enterprises (SMEs), employing a quantitative research approach. Acknowledging the limitations of traditional hierarchies in adapting to the uncertainties of the contemporary business environment, the research focuses on 96 SMEs in Morocco to scrutinize the efficacy of decentralized structures.

Keywords: SME Morocco business environment decentralization organizational structure; SME; Morocco; business environment; decentralization; organizational structure (search for similar items in EconPapers)
Date: 2023-11-01
New Economics Papers: this item is included in nep-sbm
Note: View the original document on HAL open archive server: https://hal.science/hal-05163954v1
References: Add references at CitEc
Citations:

Published in European Journal of Theoretical and Applied Sciences, inPress, 1, pp.930 - 938. ⟨10.59324/ejtas.2023.1(6).89⟩

Downloads: (external link)
https://hal.science/hal-05163954v1/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-05163954

DOI: 10.59324/ejtas.2023.1(6).89

Access Statistics for this paper

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