Imad Ait Lhassan

Type of the article: Research Article

Abstract
This study explores the modernization of governance in Moroccan public sector institutions by analyzing the adoption of modern management control practices and their impact on organizational performance. Specifically, it examines how clearly defined structural factors (e.g., technological capabilities, organizational size, and age) and behavioral factors (e.g., leadership style and internal motivation) influence the implementation of these practices. The study also assesses how the effective use of such practices relates to performance outcomes. Data were collected through a structured survey administered to 100 Moroccan public establishments between 2023 and 2024, targeting key managerial profiles (such as finance directors and department heads). Structural equation modeling (SEM) was applied to test the hypothesized relationships. The findings reveal that behavioral factors, particularly leadership style, have a significant positive influence on the adoption of modern management control practices. Technological capabilities also play a facilitating role, whereas structural characteristics such as organizational age and size do not show statistically significant effects. Moreover, external control mechanisms exert a dual influence: they encourage compliance-oriented practices but may hinder more interactive and adaptive uses. The study confirms that the effective implementation of modern management control practices is positively associated with enhanced organizational performance. These results underscore the central role of behavioral and technological factors in promoting performance-driven reforms in the public sector.