Management control mechanisms and cost engineering a necessary sequence to improve the decisional process

Authors

  • Brahim ELMOHCINE Faculty of Law, Economics and Social Sciences of Salé, Mohamed V University, Rabat, Morocco

Keywords:

Management control, cost modeling, information system, performance, value

Abstract

This thesis analyzes strategic role of innovation as central lever for territorial development in Morocco. Qualitative approach documentary analysis. Results reveal three major challenges: silo coordination, means-based efficiency, legitimacy. Synergy between territorial innovation and entrepreneurship creates virtuous circle if quadruple helix governance.

 

Keywords : Territorial development, Innovation, Entrepreneurship, Morocco, NPM.

Author Biography

Brahim ELMOHCINE, Faculty of Law, Economics and Social Sciences of Salé, Mohamed V University, Rabat, Morocco

 

 

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Published

2026-07-30

How to Cite

ELMOHCINE, B. (2026). Management control mechanisms and cost engineering a necessary sequence to improve the decisional process. International Journal of Accounting Finance Auditing Management and Economics, 7(7), 817–823. Retrieved from https://revue.ijafame.com/index.php/home/article/view/314

Issue

Vol. 7 No. 7 (2026): June and July

Section

Articles

License

Copyright (c) 2022 Souhail EL GUIR, Houria ZAAM, Mohamed KHARBACH

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