The impact of management control on the performance of large distribution companies in Morocco

Abstract

This study investigates the impact of management control on the managerial performance of large-scale retail companies in Morocco, addressing a research gap in the local literature. Despite the considerable growth of the Moroccan retail sector, there is limited research on management control practices within this context. The research focuses on the implementation and effects of management control systems in the Moroccan retail industry, specifically examining their contribution to enhancing managerial performance. Adopting a multidisciplinary approach drawing from management control, performance management, and the retail industry, the study centers on the case of Label'vie Group. Through empirical research, the aim is to elucidate how effective management control practices positively influence the managerial performance of Moroccan retail businesses. Anticipated findings are expected to offer valuable insights for scholars and industry professionals in the management control field, particularly in emerging economies like Morocco. Furthermore, this research addresses the literature gap in the Moroccan business landscape, highlighting the importance of understanding and implementing management control mechanisms in the dynamic realm of retail. The structured abstract aligns with the journal's requirements and provides a clear framework for readers to comprehend the purpose, methodology, expected findings, and practical implications of the study.