Become a source of progress, the importance of management control has been at length considered as a strategic value to all types of organizations. It is a discipline having as a goal the motivation of the responsible and their incentive to the execution of the activities that help to achieve the objectives fixed. According to R. Anthony's (1965) most widespread definition: “Management control is the process by which managers ensure that resources are obtained and used efficiently and effectively for the goals of the organization”
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Filali et al. (2018) studied this question.
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