Contribution of Management Control Tools to Improving the Performance of Local Governments: The Case of the Souss-Massa Region

Abstract

This study examines the impact of management control tools on the performance of local governments in the Souss-Massa region. Based on a quantitative methodology involving a sample of 80 respondents and the use of SmartPLS software, five hypotheses were tested. The findings reveal that budget monitoring, cost analysis, and benchmarking have a positive and significant effect on public performance, while information systems and the balanced scorecard show no significant influence. These results highlight the relevance of classical and operational tools in local government management, while also pointing to persistent challenges in adopting more complex or technology-based instruments. From a practical perspective, the study emphasizes the need to strengthen budgetary practices, promote benchmarking, and support the modernization of information systems through appropriate training. From a scientific perspective, it opens up new research avenues, such as extending the analysis to other regions, exploring mediating variables such as governance or digitalization, and adopting longitudinal approaches to better understand the evolving impact of management control tools on public performance.