This article explores how management control tools affect company performance, using both theory and real-world data from PACA Group—a luxury real estate firm in Morocco (the company name has been changed for confidentiality). In today’s complex and fast-changing business environment, tools like budgeting systems, dashboards, cost accounting, and performance indicators have become essential for helping companies stay on course. To better understand how these tools are actually used, the study combines two methods: an analysis of internal documents and interviews with managers and financial controllers. The findings show that when these tools are applied effectively, they can make a big difference—helping to align strategy, improve day-to-day operations, and bring greater transparency to financial reporting. Still, some challenges remain, especially in smaller companies, where integrating these tools consistently can be difficult. The article closes with practical suggestions and encourages more research in other sectors and regions.
ALAMI et al. (Thu,) studied this question.