Management Control as a Lever for Organizational Performance in the Moroccan Banking Sector

Abstract

This article examines the role of management control as a lever for organizational performance in the Moroccan banking sector. The first section presents the conceptual framework of management control, tracing its origins and drawing on its main theoretical approaches. The second section focuses on organizational performance, highlighting its multidimensional nature and its relationship with management mechanisms. Finally, the third section analyzes the specific features of banking management control, which is characterized by the need to reconcile profitability, risk management, and prudential requirements. The study shows that management control is a key mechanism for aligning strategy, improving operational efficiency, and strengthening the soundness of Moroccan banks.