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The perception of management control by the educational manager: An empirical study
[La Perception Du Controle De Gestion Par Le Manager Educatif: Une Etude Empirique]

Author

Listed:
  • Abdessamad Dibi

    (UH2MC - Université Hassan II [Casablanca])

  • Abderrahim Benlakouiri

    (UH2MC - Université Hassan II [Casablanca])

Abstract

Since the 2000s, higher education institutions in Morocco have undergone profound changes affecting both their mission, their internal organization and their functioning. Among the manifestations of this change is the interest in management control (MC) instruments. The reference in this area is the Moroccan Code of Good Governance Practices for Public Establishments and Enterprises (2012) and the Organic Law on Finance Laws (2015), imposing in their wake the production of a whole battery of indicators in all organizations under direct or indirect state control. After revisiting the literature on the definition, specificities and current devices of MC in Moroccan educational establishments, this research work proposes to answer the following question: What perception do educational managers have on management control? To carry out this empirical study, we opted for a qualitative methodology based on semi-structured interviews conducted with the managers of the Regional Center for Education and Training in the Casablanca-Settat Region (the RCET CS). The results obtained illustrate the difficulties linked to the implementation of a real management control system within the educational institution.

Suggested Citation

  • Abdessamad Dibi & Abderrahim Benlakouiri, 2022. "The perception of management control by the educational manager: An empirical study [La Perception Du Controle De Gestion Par Le Manager Educatif: Une Etude Empirique]," Post-Print hal-04456305, HAL.
    • Handle: RePEc:hal:journl:hal-04456305
    Note: View the original document on HAL open archive server: https://hal.science/hal-04456305
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    References listed on IDEAS

    as
    1. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
    2. Vassili Joannidès & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 14(3), pages 141-162.
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    4. Vassili Joannidès & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," ACCRA, Association francophone de comptabilité, vol. 14(3), pages 141-162.
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