The perception of management control & performance by the actors of a moroccan health establishment: an empirical investigation for the identification of management tools adapted to their expectations

The reforms introduced in university hospital centers have highlighted the need for hospitals to equip themselves with tools for optimizing and evaluating their activities, in order to meet their performance obligations. The introduction of management control tools in university hospitals has therefore become a priority. To carry out this research, we opted for a qualitative study based on semi-directive interviews with 48 stakeholders at the Oncology Center/UHC Mohammed VI in Oujda, in order to explore perceptions of management control and performance as a prerequisite to the design of measurement tools, in particular the multidimensional performance model. Our main proposition is that without a shared vision among stakeholders, the public hospital will find it difficult to improve its performance. The results of our comparison of stakeholder opinions, perceptions and objectives show that the axial dashboard is the best-known and most effective tool for steering hospital activity and assessing performance in an environment characterized by complexity and multiplicity of stakeholders.