BEYOND CERTIFICATION: ISO 9001 AS AN ORGANIZATIONAL INFRASTRUCTURE FOR NON-FINANCIAL PERFORMANCE A LONGITUDINAL CASE STUDY OF ITISSALAT AL MAGHRIB (2004-2024)

This article examines how an internalized ISO 9001 system supports non-financial performance at Itissalat Al Maghrib. The longitudinal case study (2004-2024) combines corporate documents and two semi-structured interviews, analyzed through thematic coding and triangulation. Four cumulative mechanisms emerge: process stabilization, customer orientation, governance and risk management reliability, and organizational learning. ISO 9001 can thus become an infrastructure supporting continuity, traceability, coordination, and performance robustness. Its contribution depends on actors’ appropriation and integration with managerial control; no isolated causal effect is established.