Contribution of the management control to the piloting of the financial performance through the methods of calculation of the costs: Case of the Moroccan banks

Abstract

The banking activity is undergoing a strong evolution favored by a strong competition. It is characterized by organizational structures that favor coordination and the efficient circulation of information. The literature review leads to the following problematic: "To what extent does management control contribute through costing methods to the management of financial performance in Moroccan banks? Epistemologically, we have adopted a paradigm of positivism. The latter is developed through a mixed approach, an exploratory study using interview guides whose saturation threshold is obtained from 16 management controllers and the collected answers are processed by NVIVO, the aim is to contextualize the theoretical model, a quantitative study carried out with 110 management controllers in Moroccan conventional banks. First, through the SPSS software, a principal component analysis (PCA) is performed to validate the measurement scales, to redefine and adjust the theoretical conceptual research model. Secondly, an analysis by the method of structural equations PLS is applied for the modeling of the relationships between the different variables constituting the conceptual model. Based on the different tests established, it is concluded that the full cost method and the ABC method are management control tools contributing to the steering and improvement of the financial performance from which the two hypotheses are validated in the Moroccan banking context. The particularity of this sector, where information is important and confidential, is a limitation. Indeed, the perception of the employees towards the management controllers is an avenue for future research.

Keywords: management control, full costs, ABC method, hidden costs, financial performance, conventional banks

JEL Classification: M41, J32, G21

Paper type: Empirical research