This study aims to examine the determinants of changes in management control systems (MCS) within industrial enterprises in Morocco. To address this topic, the concepts of management control systems and the changes in these systems were defined, and relevant theories and models were employed based on previous empirical studies. These elements were used to develop a conceptual research model describing the determinants of these changes, which have traditionally been positively associated. An empirical study was conducted in the Moroccan context, involving 186 companies operating in various industrial sectors across different cities of Morocco. For the analysis of collected data, a structural equation modeling approach using AMOS 26 was adopted. The results highlight divergences from previous studies. While variables such as size, competitive intensity, differentiation strategy, and organizational learning were found to significantly impact changes observed in management control systems within the surveyed companies, decentralization of the organizational structure did not prove to be a significant factor. This finding challenges the moderator role previously suggested by earlier studies.