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Obstacles to the Implementation of Management Control in Public Institutions

Author

Listed:
  • Melloul Anass

    (Morocco)

Abstract

Management control is a recognized function within the framework of the governmental authorization of public management, and has been subject to a reform concerning all aspects related to the service of economic agents and the Moroccan citizens. In effect the introduction of the law concerning the governance and financial control of public institutions will be based on a process of restructuring and performance management. It is in this context that the implementation of management control in the public sector should be adapted to the conditions and the various economic and social developments. Hence the major issue addressed in this article entitled Obstacles to the implementation of management control in public institutions pertains to identifying the obstacles to the implementation of management control within public institutions. This attempt suggests that the article should focus in the first part on a theoretical analysis of management control practices in public institutions. The second part will be dedicated to an empirical study using a questionnaire based on a representative sample of public institutions operating in the economic and social fields, through a Multiple Correspondence Analysis (ACM), by the statistical software Statistical Package for the Social Sciences (SPSS).

Suggested Citation

  • Melloul Anass, 2018. "Obstacles to the Implementation of Management Control in Public Institutions," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 373-383, September.
    • Handle: RePEc:nwe:eajour:y:2018:i:3:p:373-383
    as

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    References listed on IDEAS

    as
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    More about this item

    Keywords

    governance; Management Control; Public Institutions; ACM;
    All these keywords.

    JEL classification:

    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • L32 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Enterprises; Public-Private Enterprises
    • G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy

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