Between Innovation and Structuring: The Strategic and Ambivalent Role of Management Control in Moroccan Startups

Background: Moroccan start-ups operate under the tension between rapid innovation and organisational structuring. Their low survival rate can be explained by the scarcity of resources and informal structures. In this context, management control (MC) plays a dual role: it serves as a tool for discipline but can also be a potential obstacle to agility. Objective: To analyse management control practices in 131 Moroccan start-ups and assess their impact on performance, decision-making quality and the obstacles encountered. Methodology: This study employed a quantitative, descriptive, and correlational approach to analyse the use of management control (MC) tools in Moroccan start-ups. Data were collected via a structured online questionnaire, yielding 131 valid responses from diverse, active, and legally registered start-ups. SPSS v26.0 was used for statistical analysis, combining descriptive statistics with advanced inferential techniques. These included the Kruskal-Wallis test, Spearman correlation, and logistic regression, which were used to examine the relationship between MC practices and start-up performance and decision-making quality. Results: The adoption of management control (MC) depends on the startup's life cycle phase, its workforce and its age. It is used in particular for performance monitoring and cost control, while its strategic role remains limited. The primary obstacles are a lack of human and financial resources, as well as the fear of losing agility. Conclusion: Management control is both a structuring lever and a potential obstacle to agility. It becomes truly strategic as the company grows and formalises. Original contribution: This study highlights that, in an emerging context, management control is more of an instrument of legitimisation and progressive structuring than a direct lever for innovation. Recommendations: Adopt a gradual and flexible approach to management control, starting with simple tools before moving on to sophisticated systems