Management control and performance of the Moroccan hospital: Modeling by structural equations

Several researches have shown that the implementation and development of management control systems bring superior performance to companies. In the public hospital, the determinants of management control have a positive and significant influence on management control and its implementation, and consequently on organizational performance. In Morocco, Two scientific researches focused on the contribution of the determinants of management control to organizational performance in the public hospital (Boussetta M. and al., 2017, Alami S. and al., 2017). These scientific researches aimed a descriptive analysis, which is why we had the idea of supplementing it with a confirmatory study. Our problem can be stated as follows: what is the impact of the determinants of management control on the organizational performance of the Moroccan public hospital? We will present in this paper, a review of the literature, research hypotheses, research methodology, research findings and a discussion