Evolving Theoretical Frameworks in Management Control: Insights from Morocco and France
Abstract
While theoretical frameworks in management control were traditionally oriented toward internal structures through purely technical approaches, recent research demonstrates an unconventional openness to external themes and theoretical perspectives. These borrowings from neighboring disciplines confer upon management control a pioneering character, similar to other fields that engage in self‑critique and adapt to changing environments through innovative openings. Such openness enables effective responses to the multitude of financial, human, environmental, and ethical constraints and challenges. The study focuses on Morocco and France as two distinct contexts, yet historically connected and increasingly reinforced by growing mutual interests. Morocco is currently witnessing a new era that directs public sector management toward performance‑based governance. In addition, the private sector, with the aim of labeling its production, concentrates efforts on the “Made in Morocco” initiative, characterized by the hybridization of French practices and their adaptation to local contexts. These emerging practices encounter several constraints in both the public and private sectors. The French case, with its extensive achievements in scientific research, seeks to maintain its position among global leaders in the field, to address major societal challenges, and to strengthen the country’s scientific sovereignty. This article seeks to explore the extent to which management control engages with other disciplines, and whether such openness unfolds in the same way in Morocco as in France. Comparative research on the theoretical frameworks of management control between Morocco and France remains scarce. Indeed, no recent scientific article directly addresses the comparison of theoretical frameworks across the two countries. To conduct this comparison, a scientometric study was carried out for the period 2019–2025 in order to provide a recent overview of research and to integrate recent theoretical and methodological developments.