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The Link Between Management Control and the Performance of Public Organizations: A Systematic Review

In: Proceedings of the International Conference on Multidisciplinary Research in Management and Economics (ICMRME 2025)

Author

Listed:
  • Fatima Zahra Driouich

    (Ibn Zohr University, ENCGA)

  • Noura Youssoufi

    (Mohammed 6 University of Rabat)

Abstract

Management control plays a central role in enhancing the performance of public organizations, particularly in a context where efficiency and transparency are increasingly demanded by stakeholders. This systematic review aims to synthesize the existing empirical literature evaluating the impact of management control practices on the performance of public organizations. The analysis focuses on a corpus of 30 scholarly articles selected based on rigorous inclusion criteria, covering the period from 2015 to 2025. The articles were extracted from widely recognized international databases, organized in Web Of Science, and analyzed using NVIVO software for in-depth textual analysis. The methodology follows the protocol proposed by Tranfield et al. (2003) for systematic reviews in management sciences. The results reveal that the majority of studies confirm a significant and positive impact of management control tools (e.g., dashboards, performance indicators, results-based budgeting) on the operational, financial, and social performance of public organizations. However, disagreements persist regarding the relative importance of different tools and their adaptation to the specificities of the public sector. This systematic review highlights gaps in the existing literature and proposes future research directions to deepen the understanding of this complex relationship.

Suggested Citation

  • Fatima Zahra Driouich & Noura Youssoufi, 2025. "The Link Between Management Control and the Performance of Public Organizations: A Systematic Review," Advances in Economics, Business and Management Research, in: Ait Oufkir Abdellah & Younes Ben Zaied & Mohamed Charif El Harrane & Lalla Touhfa Belgnaoui (ed.), Proceedings of the International Conference on Multidisciplinary Research in Management and Economics (ICMRME 2025), pages 499-511, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-892-9_28
    DOI: 10.2991/978-94-6463-892-9_28
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