4. IMPACT OF MANAGEMENT CONTROL TOOLS ON CORPORATE PERFORMANCE: CASE OF A MOROCCAN COMPANY: Impact of management control tools on company performance: case of morrocan company

This research study examines the effect of management control tools on company performance. Both theories and empirical evidence are used to explore this phenomenon as experienced by a Moroccan luxury real estate firm referred to as PACA Group (actual name has been withheld for confidentiality). Management control tools, including budgeting systems, dashboards, cost accounting and performance indicators, are essential in today's highly competitive business environment to enable companies to strengthen their management practices, make better decisions and remain competitive in their industry. In order to better understand the relationship between management control tools and the performance of PACA Group, a mixed-methods approach was used, including an analysis of PACA Group's internal records, as well as interviews with financial controllers and managers. The results demonstrate that the successful implementation and integration of management control tools within a company can lead to improved strategic alignment, streamlined day-to-day operations and increased transparency and accuracy of financial reporting. But, they still some challenges that remain, especially for the smaller companies, where integrating these tools can be difficult. The article concludes with practical suggestions and encourages further research in other sectors and regions.

WALI ALAMI, MOHAMED; CHEMLAL, MOHAMED

Revue Marocaine de Recherche en Management et Marketing (2026)

Vol. 18 N° 1 (2026)

DOI: 10.48376/IMIST.PRSM/remarem-v18i1.58419

Import OAI-PMH · Identifiant source : oai:revues.imist.ma:article/58419