The Impact Of Control On The Performance Of Moroccan Smes[De L’Impact Du Controle Sur La Performance De La Pme Marocaine]

It is now proven that control tools contribute to the good governance and management of companies and organizations. Management control is one of these recognized pragmatics, but it is still too often considered as a simple tool for measuring business performance. As such, the conception we have of it, especially for SMEs, remains limiting. On the other hand, the many authors who support the interest of management control practices for SMEs have never really demonstrated, through in-depth analyses, the impact that such control would have on the performance of companies, especially SMEs. in the emerging economy. This deficiency particularly concerns the potential impact on the results of these companies in terms of commercial or organizational efficiency on procedures and procedures. Through an empirical analysis based on the study of a representative sample of 75 Moroccan SMEs, we measure here the impact of management control, when put into practice, on the performance of these organizations. We thus observe, as for large companies, through our empirical results an effective and significant link between the attributes of management control and the performance of the SME in its variables of commercial or organizational efficiency on procedures and procedures.