Le contrôle de gestion dans les universités marocaines : une étude exploratoire

Résumé

After having been the prerogative of industrial and commercial companies in the 1980s, management control has spread to other fields in order to pursue the same objective: supporting organizations in the management of their performance. However, research that has studied management control in new domains has demonstrated the difficulty of establishing itself in these domains. Among these domains, we mention the public sector and more particularly universities or higher education institutions. The factors that can block the implementation of management control are many and depend on the context in which universities are operating. Some factors may be exogenous and therefore linked to the external environment, while others may be endogenous, linked to management systems, the human factor, strategy or culture.

This article examines these factors (whether endogenous or exogenous) in the Moroccan context, in Moroccan universities. This is a qualitative study whose objective is to study how management control is practiced in Moroccan universities and what are the elements that can make its implementation difficult.