EL MOUMNI, A. et SAIDI, C. (2024) « Analysis of Contingency Factors Influencing the Implementation of Management Control Systems in Moroccan Territorial Communities: A Literature Review », International Journal of Accounting Finance Auditing Management and Economics, 5(6), p. 417–431. Disponible sur: https://revue.ijafame.com/index.php/home/article/view/1407 (Consulté le: 23 octobre 2026).