This study explores how Moroccan banks address social challenges by integrating these realities into their management control systems (MCSs), and how this integration can improve overall performance. Using a qualitative multiple-case-study approach, we conducted semi-structured interviews with sixteen insiders, including social management controllers, human resource (HR) performance managers, HR managers, and group controllers, alongside an analysis of internal documents. We found that five interconnected elements shape effective social management control (SMC): a socio-economic mindset, disciplined HR management, a concise set of social indicators, clear and consistent internal communication, and dependable HR information systems (HRISs). When these elements are embraced collectively, aligned through a shared data language, and reviewed regularly, SMC functions both as a diagnostic tool and as an interactive process—helping employees feel empowered rather than controlled. These efforts lead to noticeable improvements in social outcomes: more stable staffing, well-defined and fair roles, psychologically safe environments for resolving problems, and better team coordination. We propose a practical model tailored to Moroccan banks, recommending a basic but effective setup: a validated dashboard connected to budgets and risk meetings, clear performance thresholds, systematic evaluation of social issues’ costs, and a monthly interactive review with documented follow-up. Although based on cross-sectional and qualitative data, this research invites further studies that track changes over time and explore different configurations. Overall, the study highlights how putting people and working conditions at the heart of management control can strengthen resilience beyond what capital and regulatory compliance alone can achieve.
Ghazi et al. (Tue,) studied this question.
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