Management control and performance of university hospitals: integrating agency, resource, and contingency theories[Contrôle de gestion et performance des hôpitaux universitaires : intégration des théories de l'agence, des ressources et de la contingence]

University hospitals face complex challenges in balancing their healthcare, teaching, and research missions in an environment marked by significant budgetary and regulatory constraints. This article takes a qualitative and analytical approach based on an in-depth literature review to examine the contribution of agency, resource, and contingency theories to optimizing hospital management control. The analysis draws on recent theoretical work and a comparison of management practices observed in Moroccan and international university hospitals, with a focus on mechanisms for reducing agency costs, strategic resource allocation, and the adaptation of control tools to specific contextual factors. The results show that the implementation of integrated management systems, combining dashboards, internal audits, and incentive schemes, promotes better governance, efficient use of resources, and a measurable improvement in the quality of care. The main conclusion emphasizes that adapting management control to local contingencies is a major lever for performance and patient satisfaction.