Adoption of the Management Control Systems by Moroccans Public Establishments: an Explanatory Model

In most developed countries the subject of management control in the public sector is in vogue (Gibert, 2002). However, in Morocco, the public sector enterprises often considers the management control as a luxury (El ghadi, 2006), and its establishment seems too premature in relation to the multiple priorities encountered by the various companies in this sector. In Morocco, only one study on contingency factors of the adoption of management control systems was performed. (Ahsina K, 2012). From where interest of this research. However, under the influence of budgetary pressures and social, the leaders of these companies realize the need to have a management control system allowing them to borrow the track of the performance. The purpose of this article is to have the results of a survey conducted near 41 companies and of the public corporations to Morocco and which aims to answer the following questions: - How is the management control systems practised in the companies and of the public corporations in Morocco? - And which are the explanatory factors of its adoption and its differentiation? The results to which we ended showed indeed that the differentiation of the adoption systems of management finds its explanation in factors of contingency, in fact: size, the sales turnover, the branch of industry, the position with respect to the market and the type of control exerted by the Government. Keywords:New public Management, Contingency factors, Explanatory model