The impact of the environment on management control practices: The case of Moroccan hypermarkets

Abstract

In an attempt to analyze the impact of contingency factors, specifically the "environment" determinant, on the practice of management control in large retail outlets, particularly Moroccan hypermarkets, an empirical study was carried out with a view to quantifying the impact of each item making up the "environment" explanatory variable on the "management control" response variable. To this end, a semi-structured interview was conducted with management control professionals and practitioners in Moroccan hypermarkets, providing significant results for these items on the practice of financial, commercial, managerial and organizational management control. However, this survey was carried out using the multiple linear regression method in order to measure the contribution of these items on the different angles of the practice of management control in this type of commercial structure.

Key words: Environment, management control, contingency, Morocco

Classification JEL : C10, D01, D22

Paper type :  Empirical Research