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Rethinking Management Control: Challenges and Prospects for Implementation in Territorial Health Groups in Morocco
[Repenser le contrôle de gestion : Enjeux et perspectives de mise en place au niveau des groupements sanitaires territoriaux au Maroc]

Author

Listed:
  • Mouhsine Errabai
  • Hicham Sedra

    (Kénitra - Ecole nationale de commerce et gestion Ibn Tofail)

Abstract

The article examines the challenges and prospects of implementing management control in territorial health groups (GSTs) in Morocco. This reform aims to enhance coordination, operational efficiency, and resource management in a context marked by healthcare access inequalities, staff shortages, and budget constraints. The study is based on an extensive literature review, using academic databases such as Scopus and Web of Science. The research included 78 scientific articles, 12 reference books, and 23 institutional reports. A thematic content analysis was conducted to identify key concepts and relevant theoretical frameworks. The analysis of agency, resource, and contingency theories led to an integrated analytical framework, highlighting three main axes: 1.Reduction of Agency Problems: Aligning the interests of healthcare system stakeholders. 2.Valorization of Human Resources: Emphasizing the importance of healthcare professionals' skills. 3.Adaptation to Contingencies: Adjusting control mechanisms to organizational specifics. The article proposes a holistic analytical framework for implementing management control in GSTs in Morocco, emphasizing the importance of an integrated approach considering organizational and institutional specifics. This framework provides a solid basis for future research and practical applications aimed at improving the performance of healthcare institutions in the ongoing reform context.

Suggested Citation

  • Mouhsine Errabai & Hicham Sedra, 2025. "Rethinking Management Control: Challenges and Prospects for Implementation in Territorial Health Groups in Morocco [Repenser le contrôle de gestion : Enjeux et perspectives de mise en place au nive," Post-Print halshs-04895064, HAL.
    • Handle: RePEc:hal:journl:halshs-04895064
    DOI: 10.5281/zenodo.14645771
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04895064v1
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    References listed on IDEAS

    as
    1. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    2. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January.
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