Towards a Simplified Balanced Scorecard Model for Moroccan SMEs: A Literature-Based Approach

Abstract

In the face of increasingly fierce competition, resource scarcity, and accelerated digitalization, traditional management control tools are proving inadequate to ensure the sustainable performance of Moroccan companies. Small and medium-sized enterprises (SMEs), which account for over 95% of the national economic fabric, are particularly vulnerable to these challenges. In this context, Kaplan and Norton’s Balanced Scorecard emerges as a relevant strategic management tool. By integrating human, organizational, and relational dimensions, it enables companies—regardless of their size—to seize opportunities, identify risks, and structure their value creation process.

This article aims to propose a simplified and adapted Balanced Scorecard model for Moroccan SMEs, based exclusively on a critical analysis of national and international academic literature. By leveraging the results of previous studies conducted in similar contexts, the article identifies the necessary adjustments in terms of strategic axes and performance indicators. The approach adopted is inductive in nature, relying on validated findings to infer the specific needs of Moroccan SMEs.

The central research questions this article seeks to address is as follows: What simplified Balanced Scorecard model can meet the performance and sustainability requirements of Moroccan SMEs, while remaining faithful to the spirit of the original model?

JEL Classification : M40 et M41 et L26

Paper type: Theoretical Research