How structural and behavioral factors influence performance in Moroccan public institutions: The mediating role of management control practices

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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.

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    • Figure 1. Conceptual research framework
    • Figure 2. Adjusted structural model (Bootstrapping output)
    • Table 1. Characteristics of the surveyed establishments
    • Table 2. Respondent profile
    • Table 3. Reliability and convergent and discriminant validity
    • Table 4. Results of R2 and Q2
    • Table 5. Bootstrap results of the first hypothesis
    • Table 6. Bootstrap results of the second hypothesis
    • Table 7. Bootstrap results of the third hypothesis
    • Table 8. Bootstrap results of the fourth hypothesis (Moderation)
    • Conceptualization
      Imad Ait Lhassan, Rajaa Bazarouj
    • Formal Analysis
      Imad Ait Lhassan, Sara Sail
    • Methodology
      Imad Ait Lhassan, Ikrame Ouhnine
    • Project administration
      Imad Ait Lhassan, Rajaa Bazarouj
    • Software
      Imad Ait Lhassan
    • Supervision
      Imad Ait Lhassan
    • Validation
      Imad Ait Lhassan
    • Writing – original draft
      Imad Ait Lhassan, Rajaa Bazarouj, Ikrame Ouhnine, Sara Sail
    • Writing – review & editing
      Imad Ait Lhassan
    • Data curation
      Rajaa Bazarouj, Ikrame Ouhnine
    • Investigation
      Rajaa Bazarouj, Ikrame Ouhnine, Sara Sail
    • Visualization
      Ikrame Ouhnine, Sara Sail
    • Resources
      Sara Sail