Changes in Management Control Systems and Diffrential Impact on Performance: A Test Modeling
This article aims to present the main results of an empirical study done in Morocco and attempts to highlight:
- What explains the variety of practices in management control?
- And what is the impact of adopting these practices of management control systems on corporate performance.
To begin, a brief review of the literature allow us to better define the problem of our research is in the field of contingency theory.
In a second step, we present the methodology of our investigation and the variables
that can explain the changes of management control systems. Finally, we present the main results of the research.
This work is licensed under a Creative Commons Attribution 3.0 License.
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