This article explores the role of management control on the collective performance of Moroccan cooperatives, focusing on the agriculture, crafts, and services sectors. In a context where cooperatives play a crucial role in socio-economic development, particularly in rural areas, they face major challenges in governance and management. The study adopts a qualitative methodology, combining semi-structured interviews with members of 20 cooperatives and an analysis of financial documents. The results show that the implementation of management control tools, such as dashboards and reporting systems, improves financial transparency, member participation, and optimizes resource use. However, obstacles remain, particularly the lack of management training for members and limited access to technology. The article concludes that management control, when adapted to local specificities, is a key lever for maximizing the collective performance of cooperatives while enhancing their sustainability.

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Management Control in Cooperatives: ‘A Tool for Collective Performance’ in the Moroccan Context

  • Issam Boudrissa

摘要

This article explores the role of management control on the collective performance of Moroccan cooperatives, focusing on the agriculture, crafts, and services sectors. In a context where cooperatives play a crucial role in socio-economic development, particularly in rural areas, they face major challenges in governance and management. The study adopts a qualitative methodology, combining semi-structured interviews with members of 20 cooperatives and an analysis of financial documents. The results show that the implementation of management control tools, such as dashboards and reporting systems, improves financial transparency, member participation, and optimizes resource use. However, obstacles remain, particularly the lack of management training for members and limited access to technology. The article concludes that management control, when adapted to local specificities, is a key lever for maximizing the collective performance of cooperatives while enhancing their sustainability.