ANALYSIS AND ADOPTION OF MANAGEMENT CONTROL: APPLICATION TO THE MOROCCAN HOSPITAL

Résumé

In the hospital sector, the importance of management control in the pursuit of organizational performance is at the forefront of current debates and especially after the opening of the health space. It ensures the declination of the strategy and the management of the overall performance. Currently no one can deny its importance. Its adoption by companies is justified by the positive correlation between its implementation and the increase of the organizational performance of the company. In Morocco, a single research focused on the contribution of the determinants of management control to organizational performance at the public hospital, so we had the idea to develop a conceptual model of research adapted to Moroccans public hospitals. Therefore, our problem is: What is the impact of the introduction of management control on the organizational performance of the Moroccan public hospital? This article presents a review of the literature and the formulation of the research hypotheses, then the research methodology and finally the results of the descriptive analysis of our research.