Management Control Practices and Decision-Making in Moroccan Local Authorities: Insights from Managers’ Perspectives
摘要
Purpose – This study aims to explore whether managers perceive that management control practices within Moroccan local authorities (LAs) help them make informed decisions. Research Methodology – The adopted methodology is qualitative, based on semi-structured interviews with managers of LAs in the Fès-Meknès region. Data analysis was carried out using the NVIVO software. Findings – The analysis reveals that management control practices, regardless of their nature, are perceived by managers as beneficial in aiding decision-making processes. The results highlight the specific areas where these practices most significantly contribute to decision-making. Research Limitations – The study is limited to the Fès-Meknès region and may not be generalizable to all Moroccan local authorities. Additionally, the qualitative nature of the research may introduce subjective biases. Practical Implications – The findings provide valuable insights for policymakers and practitioners within Moroccan local authorities, emphasizing the importance of implementing effective management control practices to improve decision-making processes. Originality/Value – This research offers a unique perspective on the role of management control practices in Moroccan local authorities, contributing to a broader understanding of their impact on managers’ decision-making in a specific regional context.