2025/10/20 by BAZAROUJ, Rajaa, HASNAOUI, Rachid
paper · doi:10.48374/imist.prsm/ame-v6i1.46374
This article explores the evolution of management control in the context of the Moroccan public sector, shaped by external factors such as sectoral reforms, the good governance code, and financial laws. The adoption of the Balanced Scorecard (BSC) emerges as an internal response, highlighting the complexity of organizational objectives and a shift towards collaborative management. Comparative analysis with Simons' control model reveals that the BSC is embraced as an interactive tool, fostering cooperation and strategic control. Results from a quantitative survey of Moroccan establishments highlight a uniform interest in new control methods, adapted based on the nature of their activities. The willingness to adopt the BSC, even among non-integrated establishments, underscores its growing recognition as a strategic and operational tool. In summary, the article recommends that Moroccan public establishments consider BSC adoption to modernize management, reduce costs, and promote collaboration, emphasizing the importance of customizing these methods based on specific sectoral needs.