Decentralized Organizational Structure and its Impact on Managerial Performance in Moroccan SMEs

In response to the dynamic challenges posed by today's business environment, this study investigates the interplay between organizational structure and managerial performance in Moroccan SMEs. Traditional hierarchies are scrutinized for their limitations in adapting to uncertainty, prompting a reevaluation towards decentralized structures (Fernandez, 2017; Mintzberg, 1979). Citing a broad spectrum of literature, the research establishes a clear link between decentralized structures and heightened managerial performance, emphasizing the pivotal role of alignment between the Accounting Information System (AIS) and organizational structure (Chenhall, 2003; Gul and Chia, 1994). The paper culminates in hypothesis, positing that decentralized companies exhibit superior managerial performance (Boubakary et al., 2020). This abstract provides a succinct overview of the study's exploration of organizational design and managerial efficacy, serving as a valuable resource for businesses navigating the intricacies of the modern business landscape. This study delves into the dynamic interplay between organizational structure and managerial performance in Moroccan Small and Medium Enterprises (SMEs), employing a quantitative research approach. Acknowledging the limitations of traditional hierarchies in adapting to the uncertainties of the contemporary business environment, the research focuses on 96 SMEs in Morocco to scrutinize the efficacy of decentralized structures.