Changes in Management Control Systems and Diffrential Impact on Performance: A Test Modeling

Abstract

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.