Management Control and Financial Governance of Local Authorities

Abstract

The new modernization and renovation strategy undertaken by Morocco has caused local authorities to face constraints in their management methods on a daily basis. Faced with this context, the local authorities must implement a management control system, which is undoubtedly a decisive tool that aims to guarantee strategic planning, transparency, accountability and therefore ensure good financial governance. The objective of this study is based on the identification of the management control tools that exist within the CTs and the analysis of their impacts on financial governance.

To succeed in this study, we adopted a mixed methodology, which begins with an exploratory qualitative study established by a semi-structured interview thanks to an interview guide in six municipalities in the Tangier-Tétouan-Al Hoceima region chosen randomly after dividing them into six strata and another confirmatory quantitative study by a questionnaire dedicated to all the municipalities of this region.

Indeed, thanks to the results drawn from these two studies we can confirm that the local authorities have not paid specific attention to management control despite their awareness of its importance.