The study of the influence of the management control system on the governance of local authorities: Case of the Regions of Morocco

Detalhes bibliográficos
Autor(a) principal: Bailal, Hicham
Data de Publicação: 2023
Outros Autores: Boumeska, Mustapha, Lahssini, Mohamed
Tipo de documento: Artigo
Idioma: fra
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://doi.org/10.23882/rmd.23169
Resumo: The general objective of this work is to study the influence of management control tools on the governance of local authorities, particularly the Regions of Morocco.This work, based on both theoretical studies and empirical investigations, covered all 12 Regions of Morocco, with 47 questionnaires. Empirically, we used Smart PLS V3 software. The results showed that the budget and the dashboard are two management control tools with a positive impact on territorial governance.
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spelling The study of the influence of the management control system on the governance of local authorities: Case of the Regions of MoroccoL’ étude de l’influence du système de contrôle de gestion sur la gouvernance des collectivités territoriales: Cas des régions du MarocManagement controlGovernanceLocal authoritiesRegionsToolsContrôle de gestionGouvernanceCollectivités TerritorialesRégionsOutilsThe general objective of this work is to study the influence of management control tools on the governance of local authorities, particularly the Regions of Morocco.This work, based on both theoretical studies and empirical investigations, covered all 12 Regions of Morocco, with 47 questionnaires. Empirically, we used Smart PLS V3 software. The results showed that the budget and the dashboard are two management control tools with a positive impact on territorial governance.L'objectif général de ce travail est d'étudier l'influence des outils de contrôle de gestion sur la gouvernance des collectivités territoriales, notamment les Régions du Maroc.Ce travail, fondé aussi bien sur des études théoriques que sur des investigations empiriques, a porté sur la totalité des 12 Régions du Maroc avec 47 questionnaires. D’un point de vue empirique, nous avons utilisé le logiciel Smart PLS V3. Les résultats ont montré que le budget et le tableau de bord sont deux outils de contrôle de gestion impactant positivement la gouvernance territoriale.NMd, Núcleo Multidisciplinar2023-07-07info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://doi.org/10.23882/rmd.23169https://doi.org/10.23882/rmd.23169[RMd] RevistaMultidisciplinar; Vol. 5 No. 3 (2023): Digital Transformation and Organizational Performance; 167-195[RMd] RevistaMultidisciplinar; Vol. 5 Núm. 3 (2023): Transformación digital y desempeño de las organizaciones; 167-195[RMd] Revue Multidisciplinaire; Vol. 5 No 3 (2023): Transformation Digitale et Performance des Organisations; 167-195[RMd] RevistaMultidisciplinar; Vol. 5 N.º 3 (2023): Transformação Digital e Desempenho Organizacional; 167-1952184-549210.23882/rmd.v5n3reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPfrahttps://revistamultidisciplinar.com/index.php/oj/article/view/169https://revistamultidisciplinar.com/index.php/oj/article/view/169/193Direitos de Autor (c) 2023 Hicham Bailal, Mustapha Boumeska, Mohamed Lahssiniinfo:eu-repo/semantics/openAccessBailal, HichamBoumeska, MustaphaLahssini, Mohamed2024-03-16T07:05:04Zoai:ojs2.revistamultidisciplinar.com:article/169Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T18:02:49.935783Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The study of the influence of the management control system on the governance of local authorities: Case of the Regions of Morocco
L’ étude de l’influence du système de contrôle de gestion sur la gouvernance des collectivités territoriales: Cas des régions du Maroc
title The study of the influence of the management control system on the governance of local authorities: Case of the Regions of Morocco
spellingShingle The study of the influence of the management control system on the governance of local authorities: Case of the Regions of Morocco
Bailal, Hicham
Management control
Governance
Local authorities
Regions
Tools
Contrôle de gestion
Gouvernance
Collectivités Territoriales
Régions
Outils
title_short The study of the influence of the management control system on the governance of local authorities: Case of the Regions of Morocco
title_full The study of the influence of the management control system on the governance of local authorities: Case of the Regions of Morocco
title_fullStr The study of the influence of the management control system on the governance of local authorities: Case of the Regions of Morocco
title_full_unstemmed The study of the influence of the management control system on the governance of local authorities: Case of the Regions of Morocco
title_sort The study of the influence of the management control system on the governance of local authorities: Case of the Regions of Morocco
author Bailal, Hicham
author_facet Bailal, Hicham
Boumeska, Mustapha
Lahssini, Mohamed
author_role author
author2 Boumeska, Mustapha
Lahssini, Mohamed
author2_role author
author
dc.contributor.author.fl_str_mv Bailal, Hicham
Boumeska, Mustapha
Lahssini, Mohamed
dc.subject.por.fl_str_mv Management control
Governance
Local authorities
Regions
Tools
Contrôle de gestion
Gouvernance
Collectivités Territoriales
Régions
Outils
topic Management control
Governance
Local authorities
Regions
Tools
Contrôle de gestion
Gouvernance
Collectivités Territoriales
Régions
Outils
description The general objective of this work is to study the influence of management control tools on the governance of local authorities, particularly the Regions of Morocco.This work, based on both theoretical studies and empirical investigations, covered all 12 Regions of Morocco, with 47 questionnaires. Empirically, we used Smart PLS V3 software. The results showed that the budget and the dashboard are two management control tools with a positive impact on territorial governance.
publishDate 2023
dc.date.none.fl_str_mv 2023-07-07
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://doi.org/10.23882/rmd.23169
https://doi.org/10.23882/rmd.23169
url https://doi.org/10.23882/rmd.23169
dc.language.iso.fl_str_mv fra
language fra
dc.relation.none.fl_str_mv https://revistamultidisciplinar.com/index.php/oj/article/view/169
https://revistamultidisciplinar.com/index.php/oj/article/view/169/193
dc.rights.driver.fl_str_mv Direitos de Autor (c) 2023 Hicham Bailal, Mustapha Boumeska, Mohamed Lahssini
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Direitos de Autor (c) 2023 Hicham Bailal, Mustapha Boumeska, Mohamed Lahssini
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv NMd, Núcleo Multidisciplinar
publisher.none.fl_str_mv NMd, Núcleo Multidisciplinar
dc.source.none.fl_str_mv [RMd] RevistaMultidisciplinar; Vol. 5 No. 3 (2023): Digital Transformation and Organizational Performance; 167-195
[RMd] RevistaMultidisciplinar; Vol. 5 Núm. 3 (2023): Transformación digital y desempeño de las organizaciones; 167-195
[RMd] Revue Multidisciplinaire; Vol. 5 No 3 (2023): Transformation Digitale et Performance des Organisations; 167-195
[RMd] RevistaMultidisciplinar; Vol. 5 N.º 3 (2023): Transformação Digital e Desempenho Organizacional; 167-195
2184-5492
10.23882/rmd.v5n3
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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