The role of management control in the improvement of Performance in Public Establishments and Enterprises (PEE) in Morocco

In Morocco, the political and economic landscape has been marked by a relative consensus on the necessity of implementing reforms to modernize the public sector as a whole. Particular attention has been given to Moroccan Public Establishments and Enterprises (PEE), which play a crucial role in the national economy and public service delivery. These entities are increasingly encouraged to enhance the profitability of their projects and adopt innovative managerial approaches to overcome inefficiencies and structural constraints associated with traditional management models. In this context, management control has emerged as a key strategic tool, providing PEE with the necessary mechanisms to improve decision-making, resource allocation, and overall operational efficiency. By integrating management control systems, these public institutions aim to achieve better financial sustainability, enhance transparency, and optimize performance measurement processes. This transition reflects a broader movement toward results-based management, where performance indicators and accountability frameworks play a central role in steering public enterprises toward greater effectiveness. This study conducts an in-depth analysis of management control practices and their impact on the performance of PEE. It examines the concrete implementation of management control systems within these public organizations and evaluates their measurable effects on efficiency, governance, and long-term sustainability. By exploring these aspects, the research seeks to understand the extent to which management control contributes to public sector modernization and supports EEPM in achieving their strategic objectives.