Management innovation and transformation of management control in Moroccan enterprises

Type of the article: Research ArticleAbstractThis paper aims to assess how recent changes in the management and organization of Moroccan companies lead to major transformations in their management control systems. The study examines digitization of processes, organizational flexibility, transversality, and new management practices that are participatory and adaptive, to demonstrate how they determine the transformation of management control systems into more strategic and effective approaches.The empirical study used data collected in 2025 from 110 Moroccan companies operating in different sectors. The sample was developed using a non-probabilistic convenience sampling method due to limited access to companies and internal management data. Of the 380 questionnaires distributed, 122 responses were received, and 110 were retained after data quality checks. Managers, management controllers, financial officers, and administrative officers completed a structured survey questionnaire to collect data. This study used a quantitative research method; the validity of the measurement scales was verified using PCA and reliability tests (Cronbach’s alpha), and the five proposed research hypotheses were tested using multiple regression analysis.The results show that digitalization is the main driver of changes in management control systems, followed by organizational flexibility, transversality, and the adoption of new management practices. Although participation and adaptive management contribute positively to management control systems, their impact remains relatively lower than the previously mentioned factors. Overall, management control systems of Moroccan companies are evolving toward interactive, strategic, and performance-oriented models due to digital transformation and organizational transformation.